Section 48(8)

For the purposes of this Act a person shall not be treated as having been directed to appoint a VAT representative, or as having been required to provide security under subsection (7) above, unless the Commissioners have either— served notice of the direction or requirement on him; or taken all such other steps as appear to them to be reasonable for bringing the direction or requirement to his attention.

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