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Section 26(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Regulations under subsection (3) above may make different provision for different circumstances and, in particular (but without prejudice to the generality of that subsection) for different descriptions of goods or services; and may contain such incidental, supplementary, consequential and transitional provisions as appear to the Commissioners necessary or expedient.

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