Schedule 9ZA, Part 4, paragraph 17(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Treasury may by regulations provide— that sub-paragraph (1) does not apply to an acquisition of goods specified or described in the regulations; that no NI acquisition VAT is chargeable on an acquisition of goods specified or described in the regulations.
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Source: legislation.gov.uk · retrieved 2026-07-28