Schedule 6, Part 2, paragraph 11(3)

An option for the purposes of sub-paragraph (2) above for the use of a particular rate or method of determining a rate— shall not be exercised by any person except in relation to all such supplies by him as are of a particular description or after a particular date; and shall not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.

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