Schedule 9ZA, Part 8, paragraph 42(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person registered under paragraph 41(2) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes a relevant acquisition, that the person has made that acquisition.
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Source: legislation.gov.uk · retrieved 2026-07-28