Section 38

The Commissioners may by regulations make provision for enabling goods imported ... by a taxable person in the course or furtherance of any business carried on by him to be delivered or removed, subject to such conditions or restrictions as the Commissioners may impose for the protection of the revenue, without payment of the VAT chargeable on the importation, and for that VAT to be accounted for together with the VAT chargeable on the supply of goods or services by him ....

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