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

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraph (2) applies (instead of section 6) to a supply of goods deemed to have taken place by section 5B(2)(a) or (b) (as it has effect in accordance with paragraph 1B of this Schedule).

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