Schedule 9ZA, Part 11, paragraph 73(5)

Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4)— to contain such particulars relating to the notified acquisition and any VAT chargeable in relation to it as may be specified in the regulations or by the Commissioners in accordance with the regulations, and to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.

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