Schedule 9ZA, Part 9, paragraph 51(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Conditions imposed under sub-paragraph (1) may— be imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and be subsequently varied by the Commissioners (whenever the conditions were imposed).
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28