lexiara

Schedule 9ZA, Part 9, paragraph 53(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In determining for the purposes of sub-paragraph (3) whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.

· All articles ·

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