Schedule 9ZF, Part 3, Part 26, paragraph 214(1)

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.

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