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Value Added Tax Act 1994
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3Taxable 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)Schedules 1 to 3 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.
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