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Schedule 9ZE, 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); the number (if any) P has been allocated by the tax authorities in the country in which P belongs; the date on which P began, or intends to begin, making qualifying supplies of goods.

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