Schedule 9ZF, Part 2, paragraph 11(11)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In subsection (10)— expressions that are also used in Schedule 9ZD to VATA 1994 (the OSS scheme) have the same meaning that they have in that Schedule, and expressions that are also used in Schedule 9ZE to VATA 1994 (the IOSS scheme) have the same meaning that they have in that Schedule
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Source: legislation.gov.uk · retrieved 2026-07-28