Section 48(1A)

The condition mentioned in subsection (1)(ba) is that there are no arrangements in relation to the country or territory relating to VAT which— have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.

← 1ZA · All articles · 1B →

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