Schedule 9ZB, Part 4, paragraph 16(6)

Where— sub-paragraph (7) applies to the supply or acquisition. the conditions in sub-paragraph (5)(a) and (b) are met in relation to a supply of goods mentioned in sub-paragraph (3) or an acquisition of goods mentioned in sub-paragraph (4), the condition in sub-paragraph (5)(c) is not met in relation to that supply or acquisition, and the supply or acquisition is treated as taking place within the United Kingdom,

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