Section 65(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to subsections (3) and (4) below, a section 55A statement shall be regarded for the purposes of this section as containing a material inaccuracy if, having regard to the matters required to be included in the statement, the inclusion or omission of any information from the statement is misleading in any material respect.
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Source: legislation.gov.uk · retrieved 2026-07-28