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
”
.