Section 81(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989; “administrator” means a person appointed to manage the affairs, business and property of another person under Schedule B1 to that Act or to that Order; and “trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016.
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Source: legislation.gov.uk · retrieved 2026-07-28