Schedule 9ZB, Part 2, paragraph 4(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If two or more persons are treated as having imported goods those persons are jointly and severally liable to any VAT that is payable on the removal that is treated as an importation as a result of paragraph 3.
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Source: legislation.gov.uk · retrieved 2026-07-28