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Schedule 1, paragraph 2(8)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If it appears to the Commissioners that any person who is one of the constituent members should no longer be regarded as such for the purposes of paragraphs (d) and (e) of sub-paragraph (7) above and they give notice to that effect, he shall not have any liability by virtue of those paragraphs for anything done after the date specified in that notice and, accordingly, on that date he shall be treated as having ceased to be a member of the partnership referred to in paragraph (f) of that sub-paragraph.

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