Section 59A(13)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In determining for the purposes of this section whether any person would, but for section 59(1A), be in default in respect of any period for the purposes of section 59, subsection (12) above shall be deemed to apply for the purposes of section 59 as it applies for the purposes of this section.
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Source: legislation.gov.uk · retrieved 2026-07-28