Schedule 9ZA, Part 1, paragraph 4(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But— different rules apply to acquisitions to which Part 4 of Schedule 9ZB applies (warehouses), and the Commissioners may by regulations provide for different rules to apply in any case described in those regulations.
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Source: legislation.gov.uk · retrieved 2026-07-28