Section 43C(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may, by notice given to a person, terminate its treatment as a member of a group from a date— which is specified in the notice, and which is, or falls after, the date on which the notice is given.
← 43C · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28