Schedule 10, Part 1, paragraph 21(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may at any time require a person who has made a real estate election to give to the Commissioners information specified in a public notice before the end of— the period of 30 days beginning with that time, or such longer period as the Commissioners may in any particular case allow.
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Source: legislation.gov.uk · retrieved 2026-07-28