# Value Added Tax Act 1994, Paragraph 84


Where the context requires it, references in this Schedule to VAT means value added tax charged in accordance with the law of a member State (instead of in accordance with this Act).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZA/paragraph/84 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.