Schedule 9ZF, Part 2, paragraph 13(1)

Section 54 of the Taxation (Cross-border Trade) Act 2018 (prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity) does not apply in relation to VAT collected by HMRC under Schedule 9ZD or 9ZE.

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