Schedule 9ZD, Part 4, paragraph 18(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Sub-paragraph (2) applies where a person (“P”) who is registered under Schedule 1A or Part 9 of Schedule 9ZA— satisfies the Commissioners that P intends to apply for identification under a non-UK scheme, and asks the Commissioners to cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be).
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Source: legislation.gov.uk · retrieved 2026-07-28