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Regulation 3 Amendments to Schedule 9ZA to the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In paragraph 7(3) (identification of persons for the purposes of VAT in Northern Ireland), after paragraph (a) (but before the “or”) insert—

“(aa)

the person is registered under the OSS scheme or a participant in a non-UK scheme within the meaning of Schedule 9ZD,”.