Section 50A(5)

For the purposes of this section the price at which a person has obtained any goods and the price at which he supplies them shall each be calculated in accordance with the provisions contained in an order under this section; and such an order may, in particular, make provision stipulating the extent to which any VAT charged on a supply... or importation of any goods is to be treated as included in the price at which those goods have been obtained or are supplied.

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