Section 48(7B)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A direction under subsection (1ZA)— may specify a time by which it (or any part of it) must be complied with; may be varied; continues to have effect (subject to any variation) until it is withdrawn or the conditions specified in subsection (1) are no longer satisfied.
← 7A · All articles · 7C →
Source: legislation.gov.uk · retrieved 2026-07-28