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Schedule 10, Part 1, paragraph 6(10)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may publish a notice for the purposes of this paragraph— preventing a person from giving any certificate under this paragraph unless the person meets conditions specified in the notice, specifying the form in which any certificate under this paragraph must be made, and specifying any information which any certificate under this paragraph must contain.

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