Schedule 9ZA, Part 2, paragraph 11(4)

For the purposes of sub-paragraph (3), the amount of consideration in money that would be payable by any person if the person were to purchase any goods is taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.

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