lexiara

Schedule 13, Group 4A, item 13(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Section 72 shall have effect in relation to any offence committed or alleged to have been committed at any time (“the relevant time”) before the commencement of this Act subject to the following provisions of this paragraph.

· All articles ·

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