Schedule 9ZC, Part 1, paragraph 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 77F (exception from liability under section 5A) has effect as if— in the heading, after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”; in subsection (1), after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”; in subsection (2), after “(as defined in section 5A” there were inserted “ or Part 1 of Schedule 9ZC, as the case may be ”.
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Source: legislation.gov.uk · retrieved 2026-07-28