Schedule 9ZA, Part 2, paragraph 12(3)

An option for the purposes of sub-paragraph (2) for the use of a particular rate or method of determining a rate— may not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by the person from a member State as are of a particular description or after a particular date, and may not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.

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