Schedule 9ZA, Part 8, paragraph 41(2)
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— the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person. satisfies the Commissioners that the person intends to make relevant acquisitions from a specified date, and requests to be registered under this Part of this Schedule,
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Source: legislation.gov.uk · retrieved 2026-07-28