Schedule 9ZC, Part 1, paragraph 4A(4)

In sub-paragraph (3)— “relevant period” means the period of 7 days beginning with the day on which the supply is treated as taking place under section 6 or such longer period as the Commissioners may allow in general or specific directions; “VAT registration number” means the number allocated by the Commissioners to a person registered under this Act.

← 3 · All articles · 5 →

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