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Schedule 9ZB, Part 4, paragraph 21(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subsection (4)(b) of that section has effect in relation to goods subject to a Northern Ireland fiscal warehousing regime as if after “carried out under” there were inserted “ Union customs legislation (within the meaning of Schedule 9ZB) or under ”.

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