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).
← 3B · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28