Schedule 9ZE, Part 6, paragraph 36(2)

The reference in sub-paragraph (1) to an obligation placed on the person as a taxable person is to an obligation— to which the person is subject under or by virtue of this Act, and to which the person would not be subject if the person were neither registered nor required to be registered under this Act.

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