Schedule 9ZA, Part 9, paragraph 51(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Part of this Schedule.
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Source: legislation.gov.uk · retrieved 2026-07-28