Schedule 9ZA, Part 3, paragraph 15(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 26(1) has effect as if the reference to “input tax on supplies and importations” included input tax on acquisitions in Northern Ireland from a member State.
← 3 · All articles · 5 →
Source: legislation.gov.uk · retrieved 2026-07-28