Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 1A U.K. Registration in respect of taxable supplies: non-uk establishment

Textual Amendments

F1 Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1

Cancellation of registration U.K.

12 U.K. Paragraphs 8 to 11 are subject to paragraph 18 of Schedule 3B [F2 and paragraph 16 of Schedule 3BA] (cancellation of registration under this Schedule of persons seeking to be registered under [F3 the Schedule concerned]).]

Textual Amendments

F2 Words in Sch. 1A para. 12 inserted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 18(a)

F3 Words in Sch. 1A para. 12 substituted (with effect in accordance with Sch. 22 para. 23 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 18(b)