Schedule 9ZA, Part 4, paragraph 18A(8)

The provisions made by or under this Act or any other enactment (whenever passed or made) that apply to a refund under section 35 apply to a refund under sub-paragraph (2) as if references in those provisions (however framed)— to VAT chargeable on the supply of goods were to VAT chargeable under the law of a member State; to refunding VAT to a person were to paying a person in accordance with that sub-paragraph.

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