Schedule 9ZE, Part 6, paragraph 36(4)

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 special scheme to pay to the tax authorities for the administering member State.

← 3 · All articles · 5 →

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