Schedule 11, paragraph 13(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph “the appropriate judicial authority” means— in England and Wales, a magistrates’ court; in Scotland, the sheriff; and in Northern Ireland, a court of summary jurisdiction.
← 2 · All articles · 4 →
Source: legislation.gov.uk · retrieved 2026-07-28