Schedule 9ZA, Part 8, paragraph 38(6)

In determining the value of a person⿿s acquisitions for the purposes of sub-paragraph (1) or (2), acquisitions to which paragraph 19(6) of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.

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