Section 40A(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Schedule 9ZE— establishes a special accounting scheme (“the IOSS scheme”) for use by persons supplying imported goods to Northern Ireland or into the European Union, and makes provision about corresponding schemes in member States.
← 4 · All articles · 6 →
Source: legislation.gov.uk · retrieved 2026-07-28