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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.

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