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StatuteValue Added Tax Act 1994

Section 58 — Value Added Tax Act 1994: General provisions relating to the administration and collection of VAT.

Text of the provision Official document

General provisions relating to the administration and collection of VAT.

58 Schedule 11 shall have effect, subject to section 58ZA(5)(a) , with respect to the administration, collection and enforcement of VAT.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.