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Section 77A(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of subsection (2) above, a person shall be presumed to have reasonable grounds for suspecting matters to be as mentioned in paragraph (b) of that subsection if the price payable by him for the goods in question— was less than the lowest price that might reasonably be expected to be payable for them on the open market, or was less than the price payable on any previous supply of those goods.

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