Schedule 9ZA, Part 7, paragraph 36(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 90(3) (failure of resolution under Provisional Collection of Taxes Act 1968) has effect as if after “or 35” there were inserted “ or paragraph 18A or 19 of Schedule 9ZA ”.
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Source: legislation.gov.uk · retrieved 2026-07-28