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Schedule 9ZA, Part 5, paragraph 21(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Section 43 (groups of companies) applies to an acquisition of goods from a member State as it would apply to an importation of those goods as if the reference in subsection (1)(c) to section 38 were omitted.

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