Schedule 11, paragraph 12(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
An authorised person who removes anything in the exercise of a power conferred by or under paragraph 10 or 11 above shall, if so requested by a person showing himself— provide that person with a record of what he removed. to be the occupier of premises from which it was removed, or to have had custody or control of it immediately before the removal,
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Source: legislation.gov.uk · retrieved 2026-07-28