Statute
Section 96 — Value Added Tax Regulations 1995: Interpretation of Part XII
Text of the provision Official document
Interpretation of Part XII 96 In this Part— “relevant transaction”, in relation to any acquisition of goods from another member State, and “relevant time” in relation to any such acquisition, have the meanings given in paragraph 13 of Schedule 9ZA to the Act.
Official source: legislation.gov.uk
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