Schedule 9ZA, Part 2, paragraph 9(4)

For the purposes of this paragraph, the open market value of a transaction in pursuance of which goods are acquired from a member State is to be taken to be the amount which would fall to be taken as its value under paragraph 8(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.

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