Schedule 9ZF, Part 3, Part 26, paragraph 215

A registration request under paragraph 5 of Schedule 9ZD to the Act must contain details of— any VAT identification number or tax reference number by which the applicant is identified for VAT purposes by any relevant place in accordance with Article 214, Article 239 or Article 240 of the principal VAT Directive, and the name of that relevant place, any number previously allocated to the applicant by a member State or the United Kingdom under Article 362 of the principal VAT Directive, or otherwise for the purposes of Article 369d of the principal VAT Directive, and the name of that relevant place, where the applicant has previously been identified under a non-UK scheme (within the meaning of Schedule 9ZD to the Act), the date the applicant ceased to be so identified, whether the applicant is treated as a member of a group under any of sections 43A to 43D of the Act, and the name of any relevant place in which the applicant has a fixed establishment, and the address of each such fixed establishment.

← 2 · All articles · 216 →

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