Value Added Tax Act 1994 section Schedule 9A paragraph 5

Manner of giving directions

Section Schedule 9A paragraph 5 sets out the rules for how HMRC must give directions under the anti-avoidance provisions of Schedule 9A, including who can receive a direction and the formal requirements for issuing one.

• A direction about a supply can be given either to the person who made the supply or to the current representative member of a VAT group that person belonged to at the time of the supply.
• A direction about a person can be given to that person or to the representative member of any VAT group to which that person currently belongs, previously belonged, or is to be treated as belonging or having belonged.
• All directions must be given by notice in writing.
• Every direction must specify the relevant event that triggered it.