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Section 43D(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If— the application shall have effect from that time, but with the exclusion of the person or persons mentioned in paragraph (b). an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but at that time one or more of the persons specified in the application is a member of a group (other than that to which the application relates),

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