Section 48(1ZA)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may direct the person to secure that there is a UK-established person who is— appointed to act on the person's behalf in relation to VAT, and registered against the name of the person in accordance with any regulations under subsection (4).
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Source: legislation.gov.uk · retrieved 2026-07-28