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Schedule 9ZB, Part 2, paragraph 4(9)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The preceding provisions of this paragraph, and any provision made under sub-paragraph (6)(a), are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).

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