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Schedule 9A, paragraph 3(8)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The refusal or non-refusal by the Commissioners of an application such as is mentioned in section 43B shall not prejudice the power of the Commissioners to give a direction under this Schedule requiring any case to be assumed to be what it would have been had the application not been refused or, as the case may be, had it been refused.

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