3U.K.In section 3 (taxable persons)—
(a)in subsection (2), after “registration” insert “ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”;
(b)in subsection (3)—
(i)after “Schedules”, in the first place it occurs, insert “ and Part 8 and 9 of Schedule 9ZA ”;
(ii)after “Schedules”, in the second place it occurs, insert “ or those Parts ”.
Commencement Information
I1Sch. 2 para. 3 in force at Royal Assent for specified purposes, see s. 11(1)(e)