[7AA Reverse charge on goods supplied from abroad]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[7AA  Reverse charge on goods supplied from abroad]

[(1)     This section applies where—

(a)     goods are supplied by a person (“A”) to another person (“B”),

(b)     B is registered under this Act,

(c)     the supply involves the goods being imported,

(d)     the intrinsic value of the consignment of which the goods are part is

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