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Section 49(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

So far as is necessary for the purpose of complying with the transferee's duties under this Act, the transferee (“E”) may require the transferor— to give to E, within such time and in such form as E may reasonably require, such information contained in the records as E may reasonably specify, to give to E, within such time and in such form as E may reasonably require, such copies of documents forming part of the records as E may reasonably specify, and to make the records available for E's inspection at such time and place as E may reasonably require (and permit E to take copies of, or make extracts from, them).

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