Schedule 11, paragraph 13(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.
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Source: legislation.gov.uk · retrieved 2026-07-28