# Value Added Tax Act 1994, Paragraph 2


Section 77F (exception from liability under section 5A) has effect as if—
(a) in the heading, after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”;
(b) in subsection (1), after “section 5A” there were inserted “ or Part 1 of Schedule 9ZC ”;
(c) in subsection (2), after “(as defined in section 5A” there were inserted “ or Part 1 of Schedule 9ZC, as the case may be ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.