Schedule 9ZD, Part 3, paragraph 10(4)

If the supply is treated as made in the United Kingdom, the amount is the amount of VAT that would be charged on the supply on the assumption for all purposes of this Act relating to the determination of— that P is registered under this Act. whether or not VAT is chargeable under this Act on the supply, how much VAT is chargeable under this Act on the supply, and any other matter that the Commissioners may specify by regulations,

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