Schedule 9ZD, Part 5, paragraph 22(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Schedule “relevant non-UK return” means a non-UK return (see paragraph 38(1)) that is required to be made (wholly or partly) in respect of scheme supplies that are treated as made in the United Kingdom.
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Source: legislation.gov.uk · retrieved 2026-07-28