Schedule 9ZA, Part 9, paragraph 49(1A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(1)(ii) ceases to be so liable by virtue of that paragraph if at any time paragraph 48(1A) applies in relation to that person.
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Source: legislation.gov.uk · retrieved 2026-07-28