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

Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies— a rate specified in or determined in accordance with the notice, as for the time being in force, applies (instead of the rate for which sub-paragraph (1) provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction. rates of exchange, or methods of determining rates of exchange,

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