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Schedule 9ZA, Part 8, paragraph 39(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed £90,000.

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