# Value Added Tax Act 1994, Section 58: General provisions relating to the administration and collection of VAT.


Schedule 11 shall have effect, subject to section 58ZA(5)(a), with respect to the administration, collection and enforcement of VAT.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/58 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.