Schedule 9ZB, Part 4, paragraph 22(2)

Any VAT payable on the supply or acquisition must (subject to any regulations under sub-paragraph (3)) be paid— at the time when the supply or acquisition is treated as taking place under the paragraph in question, and by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.

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