Schedule 9ZB, Part 4, paragraph 17(13)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Without prejudice to the provisions of section 43 concerning liability for VAT, “registered person”, for the purposes of this paragraph, includes any person who under that section is for the time being treated as a member of a group.
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Source: legislation.gov.uk · retrieved 2026-07-28