Schedule 9ZE, Part 3, paragraph 10(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The amount of VAT which a person is liable to pay on the supply is to be determined in accordance with sub-paragraphs (4) to (6), without any deduction of VAT pursuant to Article 168 of the VAT Directive.
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Source: legislation.gov.uk · retrieved 2026-07-28