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Section 66(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this section a notice served on any person under subsection (2) above shall continue in force— except in a case falling within paragraph (b) below, until the end of the period of 12 months beginning with the day after the service of the notice; and where at any time in that period of 12 months that person is in default in relation to any section 55A statement other than one in relation to which he was in default when the notice was served, until a period of 12 months has elapsed without that person becoming liable to a penalty under this section in respect of any section 55A statement .

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