Schedule 9ZA, Part 13, paragraph 81(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may by regulations make provision for the manner in which any of the following are to be or may be proved for any of the purposes of this Act— the effect of any provisions of the law of any member State; that provisions of any such law correspond, in relation to any member State, to any provision of this Act; that provisions of any such law have a purpose corresponding, in relation to any member State, to the purpose of any provision of this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28