Schedule 9ZA, Part 4, paragraph 18(4)

Where relief from NI acquisition VAT given by an order under this paragraph was subject to a condition that has been breached or not complied with, the VAT becomes payable at the time of the breach or, as the case may be, at the latest time allowed for compliance.

← 3 · All articles · 5 →

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