Schedule 9A, paragraph 3(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a direction under this Schedule requires any assumptions to be made, then— so far as the assumptions relate to times on or after the day on which the direction is given, this Act shall have effect in relation to such times in accordance with those assumptions; and paragraph 6 below shall apply for giving effect to those assumptions in so far as they relate to earlier times.
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Source: legislation.gov.uk · retrieved 2026-07-28