Schedule 6, Part 2, paragraph 1(3)

A direction given to a person under this paragraph in respect of a supply made by him may include a direction that the value of any supply— shall be taken to be its open market value. which is made by him after the giving of the notice, or after such later date as may be specified in the notice, and as to which the conditions in paragraphs (a) to (c) of sub-paragraph (1) above are satisfied,

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