Schedule 9ZA, Part 5, paragraph 23(2)

Subsection (3) of that section (no account to be taken in change of members of a club, association or organisation) applies in relation to the determination of whether goods are acquired from a member State by a club, association or organization mentioned in that subsection as it applies in relation to the determination of whether goods or services are supplied by such a club, association or organisation.

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