Schedule 9ZA, Part 2, paragraph 11(1)

Where goods are acquired from a member State in pursuance of anything which is treated as a supply for the purposes of this Act as a result of paragraph 5(1) of Schedule 4 or paragraph 30 of Schedule 9ZB and there is no consideration, sub-paragraph (3) applies for determining the value of the relevant transaction.

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