Section 77B(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A notice under subsection (2) (“the liability notice”) has effect for the period beginning with the day after the day on which it is given, and ending— with the day specified in a notice given by the Commissioners under subsection (7), or in accordance with subsection (8).
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Source: legislation.gov.uk · retrieved 2026-07-28