Schedule 9ZC, Part 3, paragraph 6(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 11(2) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, paragraph 6(2) of Schedule 3A or paragraph 43 or 53 of Schedule 9ZA.
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Source: legislation.gov.uk · retrieved 2026-07-28