This section has no associated Explanatory Notes
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)