Section 96(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Schedules 7A, 8 and 9 shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.
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Source: legislation.gov.uk · retrieved 2026-07-28