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Schedule 10, Part 1, paragraph 27(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The notification of the exclusion must— be given before the end of the period of 30 days beginning with the day on which it is to have effect or such longer period as the Commissioners may in any case allow, be made in a form specified in a public notice, state the time from which it is to have effect, and contain other information so specified.

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