Schedule 9ZA, Part 12, paragraph 75(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 8 of the Consular Relations Act 1968 applies to VAT charged on the acquisition of oil in Northern Ireland from a member State as it applies to VAT charged on the importation of oil.
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Source: legislation.gov.uk · retrieved 2026-07-28