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Paragraph 1 F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.

Annotations

Textual amendments

F1

Sch. 11 para. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 56; S.I. 2005/1126, art. 2(2)(h)