lexiara

Schedule 9A, paragraph 4(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subject to sub-paragraphs (1) and (2) above, a direction under this Schedule— may be given by reference to a relevant event occurring before the coming into force of this Schedule; and may require assumptions to be made in relation to times (including times before 29th November 1995) falling before the occurrence of the relevant event by reference to which the direction is given, or before the relevant entitlement arose.

· All articles ·

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