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Schedule 11, paragraph 13(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An application under sub-paragraph (1) above shall be made— in the case of a failure to comply with any of the requirements imposed by paragraph 12(1) and (2) above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and in any other case, by the person who had such custody or control.

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