Schedule 9ZA, Part 3, paragraph 14(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsections (5) to (6A) of section 24 (input tax and output tax) apply to NI acquisition VAT as they apply to VAT on the supply or importation of goods.
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Source: legislation.gov.uk · retrieved 2026-07-28