Section 43D(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If— the application shall have no effect. an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but at that time the person 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