Schedule 1, paragraph 13(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In determining for the purposes of sub-paragraph (4) or (5) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
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Source: legislation.gov.uk · retrieved 2026-07-28