Schedule 9ZF, Part 2, paragraph 13A(3)

Paragraph 1(2) has effect as if— the words from “annual” to the end became paragraph (a), and after that paragraph there were inserted— terms used in entries 1A and 1C that are also used in Schedule 9ZD to VATA 1994 have the meanings given in that Schedule, and terms used in entries 1B and 1D that are also used in Schedule 9ZE to VATA 1994 have the meanings given in that Schedule

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