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Schedule 1A, paragraph 7(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

But the person need not notify the Commissioners if on that day the person would otherwise be liable or entitled to be registered under this Act (disregarding for this purpose the person's registration under this Schedule and any enactment that prevents a person from being liable to be registered under different provisions at the same time).

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