Schedule 9ZC, Part 3, paragraph 9(1)

Where a person who is not liable to be registered under this Act and is not already so registered— the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person. satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and requests to be registered under this Schedule,

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