Schedule 9A, paragraph 5(1)

A direction under this Schedule relating to a supply may be given to— the person who made the supply to which the direction relates; or any person who, at the time when the direction is given, is the representative member of a group of which the person mentioned in paragraph (a) was treated as being a member at the time of the supply.

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