[43C Groups: termination of membership]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[43C  Groups: termination of membership]

[(1)     The Commissioners may, by notice given to a [person], terminate its treatment as a member of a group from a date—

(a)     which is specified in the notice, and

(b)     which is, or falls after, the date on which the notice is given.

(2)     The Commissioners may

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