Section 77BA(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But if the operator has been given a notice under section 77B in respect of P, the relevant period does not include— any period for which the operator is jointly and severally liable for the amount mentioned in subsection (4) by virtue of section 77B, or if the operator secures the result mentioned in section 77B(3), the period beginning with the day on which the operator is given the notice and ending with the day on which the operator secures that result.
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Source: legislation.gov.uk · retrieved 2026-07-28