Section 26B(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under this section— may make different provision for different circumstances; may make such incidental, supplemental, consequential or transitional provision as the Commissioners think fit, including provision disapplying or applying with modifications any provision contained in or made under this Act.
← 8 · All articles · 27 →
Source: legislation.gov.uk · retrieved 2026-07-28