Schedule 9ZA, Part 12, paragraph 76

Section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide reliefs for VAT etc) has effect as if, in subsection (4), in the definition of “value added tax” after “goods” there were inserted “ or on the acquisition of goods from a member State ”.

← 2 · All articles · 77 →

Source: legislation.gov.uk · retrieved 2026-07-28