Section 65(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the only statement identified in a warning or notice served for the purposes of subsection (1)(b) or (e) above is one which (whether by virtue of either or both of subsections (3) and (4) above or otherwise) is regarded as containing no material inaccuracies, that warning or notice shall be deemed not to have been issued or served for those purposes.
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Source: legislation.gov.uk · retrieved 2026-07-28