Value Added Tax Act 1994

[F1 Registration request U.K.

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

4 (1) If a person— U.K.

(a) satisfies the Commissioners that the conditions in paragraph 2 above are satisfied in his case, and

(b) makes a request in accordance with this paragraph (a “ registration request ”),

the Commissioners must register him under this Schedule.

(2) Sub-paragraph (1) above is subject to [F2 Article 58b of Implementing Regulation (EU) No 282/2011].

(3) A registration request must contain the following particulars—

(a) the name of the person making the request;

(b) his postal address;

(c) his electronic addresses (including any websites);

(d) where he has been allocated a number by the tax authorities in the country in which he belongs, that number;

(e) the date on which he began, or intends to begin, making qualifying supplies.

(4) A registration request must include a statement that the person making the request is not—

(a) registered under this Act,

(b) identified for the purposes of VAT in accordance with the law of another member State, or

(c) registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.

[F3 (5) A registration request—

(a) must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;

(b) must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.]]

Textual Amendments

F2 Words in Sch. 3B para. 4(2) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(3)(a)

F3 Sch. 3B para. 4(5) substituted (with effect in accordance with Sch. 22 para. 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(3)(b)