Schedule 9ZA, Part 5, paragraph 23(1)

In section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) any reference to “a business” includes any activity in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from a member State.

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