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Schedule 9ZF, Part 2, paragraph 13A(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Schedule 26 to FA 2021 (penalties for failure to pay tax) has effect subject to the following modifications.

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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.