Point in time view as at 01/09/1994.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 18.
18U.K.Section 74 shall not apply in relation to prescribed accounting periods beginning before 1st April 1990 and subsection (3) of that section shall not apply in relation to interest on amounts assessed or, as the case may be, paid before 1st October 1993.
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