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Schedule 9ZA, Part 8, paragraph 43(8)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In determining, for the purposes of sub-paragraphs (4) and (6), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.

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