Search Legislation

Value Added Tax Act 1994

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: PART 7

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, PART 7. Help about Changes to Legislation

[F1PART 7U.K.Supplies from a member State to Great Britain via Northern Ireland: registration

36(1)Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule.

(2)But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC.

(3)For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if—

(a)in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and

(b)references to facilitating a relevant supply were ignored.]

Back to top

Options/Help