Section 40A(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Treasury may by regulations— (including by inserting provision modifying any provision of an Act whenever passed or made). amend Schedules 9ZD and 9ZE, and amend Parts 1 and 2 of Schedule 9ZF,
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Source: legislation.gov.uk · retrieved 2026-07-28