Schedule 9ZA, Part 8, paragraph 43(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph, a person is registrable under this Part of this Schedule at any time when the person is liable to be registered under this Part of this Schedule or is a person who makes relevant acquisitions.
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Source: legislation.gov.uk · retrieved 2026-07-28