Schedule 9ZA, Part 2, paragraph 11(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Sub-paragraph (3) also applies for determining the value of the relevant transaction in the case of an acquisition by a supplier that is deemed to take place as a result of paragraph 60(2)(c) or 61(2)(c).
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Source: legislation.gov.uk · retrieved 2026-07-28