Section 3(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Persons registered under any of those Schedules and Part 8 and 9 of Schedule 9ZA shall be registered in a single register kept by the Commissioners for the purposes of this Act; and, accordingly, references in this Act to being registered under this Act are references to being registered under any of those Schedules or those Parts.
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Source: legislation.gov.uk · retrieved 2026-07-28