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Section 55D(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The power to make regulations under subsection (4) includes power to make (or to enable the Commissioners to make)— different provision for different purposes; different provision for different areas; consequential, supplementary, incidental, transitional, transitory or saving provision.

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