Schedule 11, paragraph 11(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The reference in sub-paragraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.
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Source: legislation.gov.uk · retrieved 2026-07-28