Schedule 9ZA, Part 12, paragraph 80

Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if— the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State; in paragraph 6(5), after paragraph (a) there were inserted— VAT on the acquisition by the person of any goods from a member State,

← 79 · All articles · 81 →

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