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Section 43C(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where— the Commissioners shall, by notice given to the person, terminate its treatment as a member of the group from a date specified in the notice. a person is treated as a member of a group, and it appears to the Commissioners that the person is not, or is no longer, eligible by virtue of section 43A to be treated as a member of the group,

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