# Value Added Tax Act 1994, Paragraph 3


(1) In Schedule 11, paragraph 6 has effect subject to the following modifications.
(1A) Sub-paragraph (1) has effect as if at the start there were inserted “Subject to paragraph 6ZA,
(2) Sub-paragraph (4C) has effect as if—
(a) the “or” at the end of paragraph (a) were omitted;
(b) after paragraph (b) there were inserted
“, or
(c) Part 1 of Schedule 9ZC makes provision about who is treated as having imported those goods.”
(3) Sub-paragraph (4D) has effect as if—
(a) the “or” at the end of paragraph (b) were omitted;
(b) after paragraph (c) there were inserted
“, or
(d) is treated as having imported goods under Part 1 of Schedule 9ZC.”

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.