Section 73(10)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this section notification to a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting as aforesaid shall be treated as notification to the person in relation to whom he so acts.
← 9 · All articles · 74 →
Source: legislation.gov.uk · retrieved 2026-07-28