Schedule 9ZA, Part 8, paragraph 38(5)

In determining the value of any person⿿s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.

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