Schedule 9ZA, Part 8, paragraph 43(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But sub-paragraph (6) does not apply to cancellation under sub-paragraph (3) or (5).
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.