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Schedule 6, Part 2, paragraph 11(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies— a rate specified in or determined in accordance with the notice, as for the time being in force, shall apply (instead of the rate for which sub-paragraph (1) above provides) in the case of any supply by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that supply. rates of exchange; or methods of determining rates of exchange,

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