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Schedule 9ZA, Part 9, paragraph 49(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

But — the fact that a person ceases to be liable to be registered under this Part of this Schedule by virtue of one provision does not prevent the person being liable to be registered under this Part of this Schedule by virtue of another provision, and a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph 48(2) above is in force in relation to that person.

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