Schedule 9ZA, Part 5, paragraph 22(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsections (2) and (5) of that section apply to a liability for NI acquisition VAT as they apply to VAT on the supply of goods or services.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.