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Schedule 9ZA, Part 4, paragraph 18(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An order under sub-paragraph (2) may provide for relief to be subject to such conditions as appear to the Treasury to be necessary or expedient, which may include conditions— prohibiting or restricting the disposal of or dealing with the goods concerned; framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.

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Source: legislation.gov.uk · retrieved 2026-07-28