Section 48(2)

With the agreement of the Commissioners, a person— may appoint a UK-established person to act on his behalf in relation to VAT. who has not been given a direction under subsection (1ZA) , and in relation to whom the conditions specified in paragraphs (a), (b) and (c) of subsection (1) are satisfied,

← 1B · All articles · 2A →

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