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Schedule 9A, paragraph 3(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The directions that may be given by the Commissioners under this Schedule are either— a direction relating to any supply of goods or services that has been made, in whole or in part, by one person to another; or a direction relating to a particular person.

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