Law of Value-Added Tax, Finance Act 2021 (Volume 1)
Letter of expression of doubt.
81. (1) For the purposes of this section—
“accountable person” includes a person who is not a registered person and is in doubt as to whether he or she is an accoun...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.