Schedule 9A, paragraph 7(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Schedule the giving of any notice or notification to any receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as the giving of a notice or, as the case may be, notification to the person in relation to whom he so acts.
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Source: legislation.gov.uk · retrieved 2026-07-28