lexiara

Schedule 10, Part 1, paragraph 4(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to P, P ceases to be a relevant associate of the opter only if notification of those conditions being met is given to the Commissioners.

· All articles ·

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