lexiara

Schedule 6, Part 2, paragraph 11(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

On an application made in accordance with provision contained in a notice under sub-paragraph (4) above, the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such supplies and subject to such conditions as they think fit.

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