[77F Issue, cancellation and effect of exemption certificates]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Exemption certificates]

[77F  Issue, cancellation and effect of exemption certificates]

[(1)     This section applies if there is a person (“T”) who will or might become liable to tax which, if unpaid, could be recovered under this Part from a person (“H”) who is the holder of a licence.

(2)     If an officer of Revenue and Customs, on an

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