Schedule 11A, paragraph 9(1)
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).
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Source: legislation.gov.uk · retrieved 2026-07-28