Schedule 9ZB, Part 4, paragraph 22(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT the person is required to pay by virtue of sub-paragraph (2) at a time later than that provided by that sub-paragraph.
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Source: legislation.gov.uk · retrieved 2026-07-28