Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 69
Valuation of supplies: special cases (Schedule 6)
Section 69 modifies the special valuation rules in Schedule 6 so that they also cover goods acquired in Northern Ireland from an EU member state, ensuring these acquisitions are treated consistently with domestic supplies for valuation purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.