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Schedule 9ZA, Part 8, paragraph 41(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that the person makes relevant acquisitions, the Commissioners must, if the person so requests, register the person with effect from the day on which the request is made or from such earlier date as may be agreed between the Commissioners and the person.

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