Schedule 9ZD, Part 3, paragraph 10(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The gross amount of VAT on the supply is determined in accordance with sub-paragraphs (4) and (5), without any deduction of VAT pursuant to Article 168 of the VAT Directive.
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Source: legislation.gov.uk · retrieved 2026-07-28