Schedule 9ZD, Part 4, paragraph 16

In this Schedule “a non-UK scheme” means any provision of the law of a member State which implements Section 3 of Chapter 6 of Title XII of the VAT Directive. In relation to a non-UK scheme, references to the “administering member State” are to the member State under whose law the scheme is established.

← 3 · All articles · 1 →

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