Schedule 9ZB, Part 5, paragraph 29(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 7 has effect as if the references in subsections (5A) to (7) to “the preceding provisions of this section” included sub-paragraphs (1) and (2) of this paragraph.
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Source: legislation.gov.uk · retrieved 2026-07-28