Schedule 9ZB, Part 4, paragraph 16(10)

Regulations under sub-paragraph (9) may in particular make provision for either or both of the following— and the regulations may make different provision for different descriptions of taxable person and for different descriptions of goods. for the taxable person to pay the VAT together with the VAT chargeable on other supplies by the person of goods and services; for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to the person under section 127A of the Customs and Excise Management Act 1979,

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