Schedule 9ZA, Part 4, paragraph 18A(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsection (5) of that section has effect as if in paragraphs (a) and (b), after “this section” there were inserted “ or paragraph 18A of Schedule 9ZA ”.
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Source: legislation.gov.uk · retrieved 2026-07-28