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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZA para 66

Sch 9ZA para 66

(1) Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if— (a) the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration); (b) in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ” ; (c) in sub-paragraph (9)— (i) after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ” ; (ii) after “supply” there were inserted “ or acquisition ” . (2) Paragraph 2 of that Schedule has effect as if in sub-paragraph (7), after paragraph (b) there were inserted— (c) any acquisition of goods from a member State by one of the constituent members in the course of the activities of the taxable person is to be treated as an acquisition by that person; (3) Paragraph 4(3) of that Schedule has effect as if after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ” .

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