Schedule 10, Part 1, paragraph 34(2) VATA 1994 — Value Added Tax Act 1994

Schedule 10, Part 1, paragraph 34(2)

VATA 1994

Value Added Tax Act 1994 · United Kingdom

For the purposes of this Part of this Schedule any question whether a person is connected with another person is to be decided in accordance with section 1122 of the Corporation Tax Act 2010 ; but this is subject to sub-paragraph (2A).

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