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Schedule 3A, paragraph 7(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If it appears to the Commissioners that a request under sub-paragraph (1) above should no longer have been acted upon on or after any day, or has been withdrawn on any day, they shall register the person who made the request with effect from that day.

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