Schedule 9ZA, Part 13, paragraph 81(2)

References in this Act to a person being taxable in a member State are references to that person being taxable under so much of the law of that member State as makes provision for purposes corresponding, in relation to that member State, to the purposes of so much of this Act as makes provision as to whether a person is a taxable person.

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