Schedule 9ZD, Part 4, paragraph 19(5)

In section 25(2) (deduction of input tax from output tax by a taxable person) the reference to output tax that is due from the taxable person does not include any VAT that the taxable person is liable under a non-UK scheme to pay to the tax authorities for the administering member State.

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