Schedule 10, Part 1, paragraph 6(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The recipient must give the certificate to the person making the grant (“the seller”)— within the period specified in a public notice, or if the seller agrees, at any later time before the seller makes a supply to which the grant gives rise.
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Source: legislation.gov.uk · retrieved 2026-07-28