Schedule 9ZA, Part 13, paragraph 82(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may by regulations provide for the territory of the European Union, or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.
← 82 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28