Schedule 9ZF, Part 3, Part 27, paragraph 219
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Part, “tax period” has the meaning given by paragraph 38 of Schedule 9ZD or paragraph 43 of Schedule 9ZE (as the case may be) to the Act.
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Source: legislation.gov.uk · retrieved 2026-07-28