Schedule 9ZA, Part 9, paragraph 52(2)

A person registered under paragraph 51 by reference to any intention to exercise any option or to make supplies of any description must notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after registration when the person makes such a supply, that the person has exercised the option or made such a supply.

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