# Value Added Tax Act 1994, Paragraph 8


A notification under Article 57h of the Implementing Regulation (notification of certain changes) must be given by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations prescribe.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.