27 Goods imported for private purposes
Value Added Tax Act 1994 (1994 c 23) | Legislation

27  Goods imported for private purposes

(1)     Where goods are imported by a taxable person . . . and—

(a)     at the time of importation they belong wholly or partly to another person; and

(b)     the purposes for which they are to be used include private purposes either of himself or of the other,

VAT paid

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