Schedule 9ZA, Part 6, paragraph 31(3)

Where an amount has been assessed and notified to any person under this paragraph, it is, subject to the provisions of this Act as to appeals, deemed to be an amount of VAT due from the person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

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