Schedule 13, Group 4A, item 15(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 63 does not apply in relation to returns and assessments made for prescribed accounting periods beginning before 1st April 1990 but subject to that shall have effect in relation to the cases referred to in the following sub-paragraphs subject to the modifications there specified.
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Source: legislation.gov.uk · retrieved 2026-07-28