Schedule 9ZA, Part 3, paragraph 15(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A taxable person must account for and pay NI acquisition VAT by reference to prescribed accounting periods (see section 25(1)).
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.