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.
← 2 · All articles · 31 →
Source: legislation.gov.uk · retrieved 2026-07-28