Law of Value-Added Tax, Finance Act 2017 (Volume 1)
Imports – general provisions.
a85, 86
53. (1) The value of imported goods for the purposes of this section and section 54 shall be their value determined in accordance with the acts for the time ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.