# Value Added Tax Act 1994, Paragraph 20


Subsections (3) and (4) of section 41 (application to the Crown) apply to NI acquisition VAT as they apply to VAT chargeable on the supply of goods.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.