Schedule 9ZB, Part 7, paragraph 36(3)

For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if— in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and references to facilitating a relevant supply were ignored.

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