Receivership
Accounts and records
Legislation/Regulatory –
SI 1995/2518 reg. 30
Acquisitions subject to excise duty by non-taxable persons
Legislation/Regulatory –
SI 1995/2518 reg. 36(5)
Assessment for interest overpayments
Legislation/Regulatory –
VATA94 s. 78A(8)
Person carrying on business, taxable person treatment
