Schedule 9ZD, Part 2, paragraph 5(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A registration request must state— P's name and postal and electronic addresses (including any websites), whether or not P has begun to make scheme supplies and (if so) the date on which P began to do so, and whether or not P has previously been identified under a non-UK scheme and (if so) the date on which P was first identified under the scheme concerned.
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Source: legislation.gov.uk · retrieved 2026-07-28