SCHEDULES

SCHEDULE 2Value added tax: amendments relating to the Northern Ireland Protocol etc

PART 1Amendments of VATA 1994

Other amendments of VATA 1994

I1I23

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 ”.