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Schedule 11A, paragraph 9(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

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 · Text as consolidated on 2026-06-29; changes after this date are not shown.