Schedule 9ZA, Part 6, paragraph 31(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph, notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who made the acquisition in question is to be treated as notification to that person.
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Source: legislation.gov.uk · retrieved 2026-07-28