Schedule 9ZC, Part 3, paragraph 10(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person registered under paragraph 9(1) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes or facilitates a relevant supply, that the person has made or facilitated that supply.
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Source: legislation.gov.uk · retrieved 2026-07-28