Schedule 9ZA, Part 2, paragraph 12(1)

Subject to the following provisions of this paragraph, where— then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling of that sum in the currency in question by the person making the acquisition. goods are acquired from a member State, and any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,

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