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Schedule 10, Part 1, paragraph 30(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If the Commissioners dispense with that requirement, a purported option— is treated for the purposes of this Part of this Schedule as if it had instead been validly exercised, and has effect in accordance with paragraph 19.

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