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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Anti-avoidance legislation in Schedule 9A, VATA 1994: authorisation for the issue of notices of direction

Any decisions relating to the use of Schedule 9A, must be made by the visiting officers with the agreement of VAT Deductions & Financial Services, who have the policy responsibility for this area of the VAT law. This agreement must be obtained before making the decision.