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Schedule 9ZE, Part 2, paragraph 8

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A notification under Article 57h of the Implementing Regulation (notification of certain changes) must be given by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations prescribe.

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