Schedule 9ZA, Part 5, paragraph 24(2) VATA 1994 — Value Added Tax Act 1994

Schedule 9ZA, Part 5, paragraph 24(2)

VATA 1994

Value Added Tax Act 1994 · United Kingdom

Section 47 (agents) has effect as if— the reference in subsection (2) to “subsection (1) above” were to “subsection (1) and paragraph 24(1) of Schedule 9ZA”; the reference in subsection (2A) to “subsection (1) above” were to “subsection (1) or paragraph 24(1) of Schedule 9ZA”.

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