Value Added Tax Act 1994 section 3

The register

Section 3 establishes the requirement for HMRC to maintain a single register of all persons registered under the One Stop Shop (OSS) scheme.

  • All persons registered under the OSS scheme are recorded in one single register.
  • The register is kept and maintained by HMRC (the Commissioners).
  • The register exists specifically for the purposes of the OSS scheme.
  • There is no provision for multiple or separate registers; a single centralised register is used.

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