Schedule 9ZA, Part 2, paragraph 8(2)

Where goods are acquired from a member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired is to be determined for the purposes of sub-paragraph (1) in accordance with this Part, and for those purposes— sub-paragraphs (3) to (5) have effect subject to paragraphs 9 to 13, and section 19 and Schedule 6 do not apply in relation to the transaction.

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