Section 77BA(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The relevant period is the period— beginning with the day on which the operator first knew, or should have known, that P was in breach of a Schedule 1A registration requirement, and ending with P ceasing to be in breach of a Schedule 1A registration requirement.
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Source: legislation.gov.uk · retrieved 2026-07-28