Schedule 9ZA, Part 6, paragraph 27(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 69(1) (breaches of regulatory provisions) applies to a failure to comply with a requirement imposed under paragraph 42, 52 or 65(1) or (2)(a) of this Schedule as it applies to a requirement imposed under the provisions mentioned in subsection (1)(a) of that section.
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Source: legislation.gov.uk · retrieved 2026-07-28