Schedule 9ZC, Part 1, paragraph 3B(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph, “the Implementing Regulation” has the same meaning as in Schedule 9ZE.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.