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Schedule 10, Part 1, paragraph 21(11)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If a real estate election made by a person (P) is revoked in accordance with that sub-paragraph, another real estate election may be made at any subsequent time by— but only with the prior permission of the Commissioners. P, or any person who is a relevant group member at that subsequent time,

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Source: legislation.gov.uk · retrieved 2026-07-28