Schedule 9A, paragraph 3(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A direction under this Schedule relating to a person shall require it to be assumed (where it would not otherwise be the case) that, for such period (comprising times before the giving of the direction or times afterwards or both) as may be described in the direction, the person— did not fall to be treated, or is not to be treated, as a member of a group, or of a particular group so described; or fell to be treated, or is to be treated, as a member of any group so described of which, for that period, it was or is eligible to be a member.
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Source: legislation.gov.uk · retrieved 2026-07-28