Schedule 9ZA, Part 2, paragraph 9(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A direction under this paragraph must be given— by notice in writing to the person by whom the acquisition in question is made, and within the period of 3 years commencing with the relevant time (see paragraph 13).
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Source: legislation.gov.uk · retrieved 2026-07-28