Schedule 9ZA, Part 2, paragraph 9(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction— is be taken to be its open market value. in pursuance of which goods are acquired by the person from a member State after the giving of the notice, or after such later date as may be specified in the notice, and as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) are satisfied,
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Source: legislation.gov.uk · retrieved 2026-07-28