Schedule 9ZE, Part 2, paragraph 7
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the Commissioners register a person under the IOSS scheme who is an IOSS representative the Commissioners must also register under the IOSS scheme each person represented by the representative. The Commissioners may, by means of a notice published by them, make further provision about registration under this Schedule.
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Source: legislation.gov.uk · retrieved 2026-07-28