Section 80A(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under this section may impose obligations on such persons as may be specified in the regulations— to make the repayments, or give the notifications, to the Commissioners that they are required to make or give in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c) above; to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d) above.
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Source: legislation.gov.uk · retrieved 2026-07-28