Section 81(4C)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section, references to the application of an insolvency procedure to a person do not include— the application of an insolvency procedure to a person at a time when another insolvency procedure applies to the person, or the application of an insolvency procedure to a person immediately upon another insolvency procedure ceasing to have effect.
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Source: legislation.gov.uk · retrieved 2026-07-28