Schedule 9ZA, Part 1, paragraph 6(10)

References in this paragraph to a person being taxable in a member State do not include references to a person who is so taxable by virtue only of provisions of the law of that member State corresponding to the provisions of this Act by virtue of which a person who is not registered under this Act is a taxable person if the person is required to be so registered.

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