Section 76(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 in a representative capacity in relation to the person who made the acquisition in question shall be treated as notification to the person in relation to whom he so acts.
← 9 · All articles · 76A →
Source: legislation.gov.uk · retrieved 2026-07-28