Section 29A(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The reference in subsection (1) to an equivalent importation, in relation to any supply that is of a description for the time being specified in Schedule 7A, is a reference to any importation of any goods the supply of which would be such a supply.
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Source: legislation.gov.uk · retrieved 2026-07-28