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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZC para 2

Sch 9ZC para 2

Section 77F (exception from liability under section 5A) has effect as if— (a) in the heading, after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ” ; (b) in subsection (1), after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ” ; (c) in subsection (2), after “(as defined in section 5A” there were inserted “ or Part 1 of Schedule 9ZC, as the case may be ” .

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