Schedule 9ZA, Part 5, paragraph 24(1)

Where goods are acquired from a member State by a person who is not a taxable person (“N”) and a taxable person (“T”) acts in relation to the acquisition and then supplies the goods in T's own name as agent of N, the goods are to be treated for the purposes of this Act as acquired and supplied by T as principal.

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