Section 48(7C)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A requirement under subsection (7)— 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any part of it) must be complied with; may be varied; continues to have effect (subject to any variation) until it is withdrawn.
← 7B · All articles · 8 →
Source: legislation.gov.uk · retrieved 2026-07-28