Schedule 9ZF, Part 3, Part 26, paragraph 214

In this Part— “applicant” means a person making a registration request under paragraph 5 of Schedule 9ZD or paragraph 5 of Schedule 9ZE to the Act; “principal VAT Directive” means Council Directive 2006/112/EC of 28 November on the common system of value added tax; “relevant place” means Northern Ireland or a member State. In regulations 215 and 216, references to a number allocated under Article 362 of the principal VAT Directive mean a number allocated at any time under that Article.

← 2 · All articles · 1 →

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