Schedule 9ZD, Part 4, paragraph 19(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The reference in sub-paragraph (1) to an obligation placed on P as a taxable person is to an obligation— to which P is subject under or by virtue of this Act, and to which P would not be subject if P was neither registered nor required to be registered under this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28