Schedule 9ZA, Part 13, paragraph 82(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In sub-paragraph (2) the reference to customs and excise legislation is a reference to any provision (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods or movements of goods between Northern Ireland and Great Britain.
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Source: legislation.gov.uk · retrieved 2026-07-28