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SCHEDULES

SCHEDULE 13E+WTaking control of goods: amendments

Value Added Tax Act 1994 (c. 23)E+W

118E+WIn section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “ by taking control of goods or, in Northern Ireland, ”.

Commencement Information

I1Sch. 13 para. 118 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)