Section 83F(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— a period of 45 days beginning with the relevant date, or such other period as HMRC and P, or the other person, may agree.
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Source: legislation.gov.uk · retrieved 2026-07-28