# Value Added Tax Act 1994, Paragraph 13


For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.