Schedule 9A, paragraph 4(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph the reference, in relation to the giving of a direction, to the relevant entitlement is a reference to the entitlement by reference to which the requirements of paragraph 1(4) above are taken to be satisfied for the purposes of that direction.
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Source: legislation.gov.uk · retrieved 2026-07-28