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Schedule 11, paragraph 6(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Regulations under sub-paragraph (5) may— make different provision for different cases; provide for any provision of the regulations to be subject to conditions or exceptions specified in writing by the Commissioners; include incidental, supplemental, consequential, saving, transitional or transitory provision.

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