Value Added Tax Act 1994

[F112U.K.Paragraphs 8 to 11 are subject to paragraph 18 of Schedule 3B [F2and paragraph 16 of Schedule 3BA] (cancellation of registration under this Schedule of persons seeking to be registered under [F3the Schedule concerned]).]

Textual Amendments

F1Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1

F2Words in Sch. 1A para. 12 inserted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 18(a)

F3Words in Sch. 1A para. 12 substituted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 18(b)