Schedule 9ZF, Part 3, paragraph 17(2)

Regulation 184D has effect as if, in the alternative version of regulation 173B(2)(c), after “Northern Ireland” there were inserted “, unless it is a supply or importation— that is a scheme supply for the purposes of Schedule 9ZD to the Act, and that is made by a person who is registered under that Schedule when the supply is made”;

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