Section 83D(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section “relevant period” means— the period of 30 days referred to in— section 83C(1)(b) (in a case falling within subsection (1)), or section 83B(2) (in a case falling within subsection (2)), or if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
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Source: legislation.gov.uk · retrieved 2026-07-28