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Section 85(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

References in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.

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Source: legislation.gov.uk · retrieved 2026-07-28