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Schedule 10, Part 1, paragraph 4(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may specify an earlier day only if— P has purported to give a notification of P's ceasing to be a relevant associate of the opter, the conditions specified in the public notice are not, in the event, met in relation to P, and the Commissioners consider that the grounds on which those conditions are not so met are insignificant.

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