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Schedule 11A, paragraph 9

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b). On receiving the prescribed information, the Commissioners may— allocate a reference number to the scheme (if they have not previously done so under this paragraph), and notify the person who provided the information of the number allocated.

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