Schedule 10, Part 1, paragraph 26(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Paragraph 24 (lapse of option to tax) does not apply if condition A, B or C is met.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28
Paragraph 24 (lapse of option to tax) does not apply if condition A, B or C is met.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28