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Schedule 9ZE, Part 2, paragraph 5(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A registration request must— contain any further information, and any declaration about its contents, that the Commissioners may by regulations require, and be made by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.

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