Part 2 U.K. Amendment of secondary legislation relating to value added tax

Part 2 (registration and provisions for special cases) U.K.

33.  In regulation 5 M1 (registration and notification)—-

(a) in paragraph (1) after “Schedule 3A” insert “ , or paragraph 8 of Schedule 9ZC M2 ”;

(b) in paragraph (2) after “Schedule 3A” insert “ , or paragraph 10 of Schedule 9ZC ”;

(c) in the opening words of paragraph (3), after “Schedule 3A” insert “ , or paragraph 10 of Schedule 9ZC ”;

(d) in sub-paragraph (f) for “Schedule.” substitute “ Schedule; or ”;

(e) after sub-paragraph (f) insert—-

“(g) where paragraph 10(1) of Schedule 9ZC to the Act applies, the date on which the person ceased to be registrable under the Act; or

(h) where paragraph 10(2) of Schedule 9ZC to the Act applies, the date on which the person made or facilitated a relevant supply within that paragraph.”.

Commencement Information

I1 Reg. 33 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Relevantly amended by S.I. 2000/794, 2004/1675, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and are omitted by this instrument.

M2 Schedule 9ZC was inserted into VATA by paragraph 28 of Schedule 3 to TPTPA.