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Schedule 9ZA, Part 11, paragraph 66(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Paragraph 1 of Schedule 1 (registration in respect of taxable supplies: UK establishment) has effect as if— the provisions mentioned in sub-paragraphs (4)(a) and (5) included paragraphs 43(5) and 53(5) of this Schedule (cancellation of registration); in sub-paragraph (7), after “are supplied” there were inserted “ and any taxable supplies which would not be taxable supplies apart from paragraph 29(1) of Schedule 9ZB ”; in sub-paragraph (9)— after “section 18B(4)” there were inserted “ or paragraph 19(5) of Schedule 9ZB ”; after “supply” there were inserted “ or acquisition ”.

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