Section 40A(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under subsections (7) and (8) may— confer on a person specified in the regulations a discretion to do anything under, or for the purposes of, the regulations; make provision by reference to things specified in a notice published in accordance with the regulations; make consequential, transitional, transitory, saving, supplementary or incidental provision.
← 8 · All articles · 41 →
Source: legislation.gov.uk · retrieved 2026-07-28