Schedule 9ZB, Part 4, paragraph 26(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 2(8) of Schedule 11 has effect as if after “section 18” there were inserted “ in relation to goods other than goods in Northern Ireland, or paragraph 16 of Schedule 9ZB in relation to goods in Northern Ireland ”.
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Source: legislation.gov.uk · retrieved 2026-07-28