Schedule 9ZA, Part 9, paragraph 48(1A) VATA 1994 — Value Added Tax Act 1994

Schedule 9ZA, Part 9, paragraph 48(1A)

VATA 1994

Value Added Tax Act 1994 · United Kingdom

This sub-paragraph applies where — the person has a single place of establishment, or (where the person does not have a place of establishment) a single place where the person has a permanent address or where the person usually resides, and that place is in a member State or Northern Ireland.

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