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Schedule 9ZA, Part 13, paragraph 81(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

References in this Act, in relation to a member State, to the law of that member State are to be construed as confined to so much of the law of that member State as for the time being has effect for the purposes of any EU instrument relating to VAT.

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