Schedule 9ZB, Part 2, paragraph 4(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the removal is made in the course of a taxable supply made by a taxable person, the taxable person is the person who is treated as having imported the goods.
← 2 · All articles · 3A →
Source: legislation.gov.uk · retrieved 2026-07-28