Schedule 11, paragraph 8(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a sample is taken under this paragraph from the goods in any person’s possession and is not returned to him within a reasonable time and in good condition the Commissioners shall pay him by way of compensation a sum equal to the cost of the sample to him or such larger sum as they may determine.
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Source: legislation.gov.uk · retrieved 2026-07-28