# Value Added Tax Act 1994, Paragraph 80


Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes) has effect as if—
(a) the reference in paragraph 6(2)(b) to VAT “incurred” by a taxable person included VAT on the acquisition by the person of any goods from a member State;
(b) in paragraph 6(5), after paragraph (a) there were inserted—
“(b) VAT on the acquisition by the person of any goods from a member State,”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/80 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.