Schedule 9ZE, Part 8, paragraph 43(2)

References in this Schedule to qualifying supplies of goods being “treated as made”— in the United Kingdom are to their being treated as made in the United Kingdom by paragraph 38 or 39; in a member State are to their being treated as made in that member State by virtue of any provision of the law of that member State which gives effect to Article 33(c) of the VAT Directive.

← 1 · All articles · 1 →

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