Schedule 9ZA, Part 4, paragraph 16(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The power to specify a description of an acquisition conferred by sub-paragraph (1)(b) may be exercised so as to describe an acquisition of goods by reference to matters unrelated to the characteristics of the goods.
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Source: legislation.gov.uk · retrieved 2026-07-28