Part I The charge to tax

Imposition and rate of VAT

3 Taxable persons and registration.

1

A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act.

2

F1Schedules 1 to 3A shall have effect with respect to registration.

3

Persons registered under any of those Schedules 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.

4

The Commissioners may by regulations make provision as to the inclusion and correction of information in that register with respect to the Schedule under which any person is registered.