Schedule 9A, paragraph 3(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A direction falling within sub-paragraph (3)(b) above may identify in relation to any times or period the person who is to be assumed to have been, or to be, the representative member of the group at those times or for that period.
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Source: legislation.gov.uk · retrieved 2026-07-28