Section 55B(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In subsection (2)(b), the reference to an “enactment” includes a reference to an enactment comprised in, or in an instrument made under— an Act of the Scottish Parliament, a Measure or Act of Senedd Cymru, or Northern Ireland legislation.
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Source: legislation.gov.uk · retrieved 2026-07-28