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Section 43B(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from— the day on which the application is received by the Commissioners, or such earlier or later time as the Commissioners may allow.

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