lexiara

Schedule 6, Part 2, paragraph 8A(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A direction under this paragraph must be given by notice in writing to the representative member, but no direction may be given more than 3 years after the time of the intra-group supply.

· All articles ·

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