Schedule 11, paragraph 13(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where, on an application made as mentioned in sub-paragraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 12 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
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Source: legislation.gov.uk · retrieved 2026-07-28