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Schedule 1A, paragraph 10

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In determining for the purposes of paragraphs 8 and 9 whether a time is a time when a person would be subject to a requirement, or entitled, to be registered under this Act, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision must be disregarded.

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Source: legislation.gov.uk · retrieved 2026-07-28