Schedule 9ZA, Part 1, paragraph 6(8)

In determining, for the purposes of sub-paragraph (7)(d), whether a person is required to be registered under this Act, ignore any supplies made by the person that would be ignored for the purposes of this Act if the person belonged in a member State and complied with the information requirements that would apply by virtue of sub-paragraph (4).

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