Schedule 9ZA, Part 12, paragraph 79

Schedule 18 to the Finance Act 2016 (serial tax avoidance) has effect as if— in paragraph 5(4), after paragraph (a) there were inserted— VAT on the acquisition by the person of any goods from a member State, the references to VAT “incurred” by a taxable person in paragraphs 6(1)(b) and 36(7)(b) included VAT on the acquisition by the person of any goods from a member State.

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