Schedule 9ZA, Part 9, paragraph 52(3)

A person who has exercised an option mentioned in paragraph 48(2) which, as a consequence of the option's revocation or otherwise, ceases to have effect in relation to any relevant supplies by the person must notify the Commissioners, within 30 days of the option⿿s ceasing so to have effect, that it has done so.

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