Schedule 9ZA, Part 9, paragraph 50(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners must register any such person (whether or not the person has notified them) with effect from the day on which the liability arose or from such earlier time as may be agreed between the Commissioners and the person.
← 1 · All articles · 51 →
Source: legislation.gov.uk · retrieved 2026-07-28