Section 80A(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to the Commissioners in accordance with the regulations; and any such provision may allow for those matters to be determined by the Commissioners in accordance with the regulations.
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Source: legislation.gov.uk · retrieved 2026-07-28