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Schedule 3A, paragraph 3(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person who becomes liable to be registered by virtue of paragraph 1(1)(a) above shall notify the Commissioners of the liability before the end of the period of 30 days beginning with the day on which the liability arises.

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