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Schedule 9ZC, Part 1, paragraph 3(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraph (4D) has effect as if— the “or” at the end of paragraph (b) were omitted; after paragraph (c) there were inserted , or is treated as having imported goods under Part 1 of Schedule 9ZC.

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