Section 54(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may, in accordance with such provision as may be contained in regulations made by them, certify for the purposes of this section any person who satisfies them— that he is carrying on a business involving one or more designated activities; that he is of such a description and has complied with such requirements as may be prescribed; and where an earlier certification of that person has been cancelled, that more than the prescribed period has elapsed since the cancellation or that such other conditions as may be prescribed are satisfied.
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Source: legislation.gov.uk · retrieved 2026-07-28