Schedule 9ZF, Part 3, Part 26, paragraph 216

A registration request under paragraph 5 of Schedule 9ZE 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, and 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 369q of the principal VAT Directive, and the name of that relevant place.

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