Schedule 11, paragraph 6(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.
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Source: legislation.gov.uk · retrieved 2026-07-28