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Schedule 10, Part 1, paragraph 3(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

P also ceases to be a relevant associate of the opter in relation to the building or land if P— The time when P ceases to be a relevant associate of the opter is determined in accordance with that paragraph. meets conditions specified in a public notice (see paragraph 4), or gets the prior permission of the Commissioners (also, see that paragraph).

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