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Value Added Tax Act 1994 section Schedule 3A paragraphs 1-2
Liability to be registered
Section Schedule 3A paragraphs 1-2 sets out the circumstances in which a person who is not already VAT-registered, and is not required to register under the main domestic or acquisition registration rules, becomes liable to register on the basis of making or intending to make relevant supplies, and how that liability can cease.
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