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Schedule 1A, paragraph 3

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under paragraph 1 or 2 but for any registration that is subsequently cancelled under— paragraph 11, paragraph 13(3) of Schedule 1, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... or paragraph 6(2) of Schedule 3A.

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