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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 11A para 9

Sch 11A para 9

(1) Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b). (2) On receiving the prescribed information, the Commissioners may— (a) allocate a reference number to the scheme (if they have not previously done so under this paragraph), and (b) notify the person who provided the information of the number allocated.

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