Schedule 6, Part 2, paragraph 11(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In specifying a method of determining a rate of exchange a notice published by the Commissioners under sub-paragraph (2) above may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of his supplies, of a rate of exchange which is different from any which would otherwise apply.
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Source: legislation.gov.uk · retrieved 2026-07-28