Section 18A(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Any approval by the Commissioners under subsection (1) above, and any withdrawal of approval or other act by them under subsection (6) above, shall be notified by them to the fiscal warehousekeeper in writing and shall take effect on such notification being made or on any later date specified for the purpose in the notification.
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Source: legislation.gov.uk · retrieved 2026-07-28