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Section 46(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may by regulations make provision for determining by what persons anything required by or under this Act to be done by a person carrying on a business is to be done where a business is carried on in partnership or by a club, association or organisation the affairs of which are managed by its members or a committee or committees of its members.

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