Schedule 9ZD, Part 2, paragraph 5(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners must register a person (“P”) under the OSS scheme if P— satisfies them that the requirements for registration are met (see paragraph 4), and makes a request in accordance with this paragraph (a “registration request”).
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Source: legislation.gov.uk · retrieved 2026-07-28