Schedule 9ZC, Part 3, paragraph 11(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.
← 6 · All articles · 12 →
Source: legislation.gov.uk · retrieved 2026-07-28