GeneralU.K.
[F11U.K.The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.]
Textual Amendments
F1Sch. 11 para. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 56; S.I. 2005/1126, art. 2(2)(h)