Schedule 9ZD, Part 3, paragraph 15

Section 44 of the Commissioners for Revenue and Customs Act 2005 (requirement to pay receipts into the Consolidated Fund) does not apply to any money received for or on account of VAT that is required to be paid to a member State under Article 46 of Council Regulation (EU) No 904/2010.

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