# Value Added Tax Act 1994, Paragraph 13


A direction under paragraph 1 or 2 above may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/6/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.