Schedule 9ZC, Part 1, paragraph 1B(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section, “Union goods” has the same meaning as in Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(23) of that Regulation).
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Source: legislation.gov.uk · retrieved 2026-07-28