# Value Added Tax Act 1994, Paragraph 26


Section 50A(5) (margin schemes) has effect as if after “supply,” there were inserted “ acquisition ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/26 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.