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Schedule 9ZE, Part 6, paragraph 37(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may by means of a notice published by them make provision about the procedures that must be followed or the conditions that must be complied with to satisfy them that an importation ... falls within sub-paragraph (1).

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