Schedule 9ZA, Part 6, paragraph 28(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.
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Source: legislation.gov.uk · retrieved 2026-07-28