Schedule 10, Part 1, paragraph 4(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If P gets the prior permission of the Commissioners, P ceases to be a relevant associate of the opter from— the day on which the Commissioners give their permission, or such earlier or later day as they specify in their permission.
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Source: legislation.gov.uk · retrieved 2026-07-28