Schedule 9ZB, Part 2, paragraph 3(7)

The Treasury may by regulations— supplement or modify any provision that applies to value added tax made by or under any enactment (including provision made by or under this Act or TCTA 2018) so far as it applies to VAT charged as a result of sub-paragraph (2) or (4); supplement or modify any provision of Union customs legislation so far as it applies to VAT charged as a result of sub-paragraph (4).

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