lexiara

Schedule 1A, paragraph 6(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person who becomes liable to be registered by virtue of paragraph 1(2)(b) must notify the Commissioners of the liability before the end of the period by reference to which the liability arises.

· All articles ·

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