lexiara

Schedule 10, Part 1, paragraph 25(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If— the Commissioners may nonetheless treat the option as if it had been validly revoked in accordance with this paragraph. notification of the revocation of an option is given to the Commissioners on the basis that the conditions specified in the public notice were met in relation to the option, but it is subsequently discovered that those conditions were not met in relation to the option,

· All articles ·

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