Value Added Tax Act 1994

[F1Obligation to notify changesU.K.

Textual Amendments

F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

7F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)A notification under [F3Article 57h of Implementing Regulation (EU) No 282/2011] must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.]

Textual Amendments

F2Sch. 3B para. 7(1)(2) omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(5)(a)

F3Words in Sch. 3B para. 7(3) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(5)(b)