Section 81(4D)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this section a person shall be regarded as being in administrative receivership throughout any continuous period for which (disregarding any temporary vacancy in the office of receiver) there is an administrative receiver of that person, and the reference in subsection (4B) above to a person being put into administrative receivership shall be construed accordingly.
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Source: legislation.gov.uk · retrieved 2026-07-28