- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)A person who carries out taxable operations must be registered with WRA.
(2)A person who intends to carry out taxable operations but is not registered—
(a)must apply in writing to WRA to be registered, and
(b)must do so at least 14 days before the day on which the person begins to carry out taxable operations.
(3)WRA must register the person if satisfied that the application—
(a)contains the information WRA requires to register the person, and
(b)is in the form (if any) specified by WRA.
(4)WRA must issue a notice to the person of its decision on the application.
(5)If WRA registers the person, the notice must set out the person’s entry in the register.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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