Schedule 10, Part 1, paragraph 20(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Notification of an option is given within the allowed time if (and only if) it is given— before the end of the period of 30 days beginning with the day on which the option was exercised, or before the end of such longer period beginning with that day as the Commissioners may in any particular case allow.
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Source: legislation.gov.uk · retrieved 2026-07-28