Schedule 9ZB, Part 4, paragraph 19(7)

Where— VAT is chargeable on that acquisition or supply notwithstanding that the acquirer or the supplier is not a taxable person. sub-paragraph (6) applies to an acquisition or a supply, the acquisition or supply is taxable and not zero-rated, and the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1 and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions,

← 6 · All articles · 8 →

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