Schedule 9ZA, Part 12, paragraph 78(1)

Paragraph 11 of Schedule 36 to the Finance Act 2008 (information and inspection powers) has effect as if— in sub-paragraph (1), after paragraph (a) there were inserted— premises are used in connection with the acquisition of goods from member States under taxable acquisitions and goods to be so acquired or documents relating to such goods are on those premises, in sub-paragraph (2), in paragraph (c), after “taxable supplies” there were inserted “ , the acquisition of goods from member States under taxable acquisitions ”.

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