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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- SCHEDULE 9A
- Manner of giving directions
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[F1 Manner of giving directionsU.K.
5(1)A direction under this Schedule relating to a supply may be given to—U.K.
(a)the person who made the supply to which the direction relates; or
(b)any [F2person who], at the time when the direction is given, is the representative member of a group of which [F3the person mentioned in paragraph (a)] was treated as being a member at the time of the supply.
(2)A direction under this Schedule relating to a [F4person (“the relevant person”)] may be given to [F5that person or to any person who] at the time when the direction is given is, or in pursuance of the direction is to be treated as, the representative member of a group of which [F6the relevant person]—
(a)is treated as being a member;
(b)was treated as being a member at a time to which the direction relates; or
(c)is to be treated as being, or having been, a member at any such time.
(3)A direction given to any person under this Schedule shall be given to him by notice in writing.
(4)A direction under this Schedule must specify the relevant event by reference to which it is given.]
Textual Amendments
F2Words in Sch. 9A para. 5(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(a)(i); S.I. 2019/1348, reg. 2
F3Words in Sch. 9A para. 5(1)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(a)(ii); S.I. 2019/1348, reg. 2
F4Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(i); S.I. 2019/1348, reg. 2
F5Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(ii); S.I. 2019/1348, reg. 2
F6Words in Sch. 9A para. 5(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 14(5)(b)(iii); S.I. 2019/1348, reg. 2
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