Value Added Tax Act 1994 section 6

Date on which registration takes effect

Section 6 establishes when a person's registration under Schedule 9ZE becomes effective, by reference to the date determined under Article 57d of the Implementing Regulation.

• The effective date of registration is not set by domestic UK law but is determined by Article 57d of the Implementing Regulation.
• This applies to any person registered under Schedule 9ZE.
• The registration date is fixed by the Implementing Regulation rather than being at HMRC's discretion.
• Businesses must refer to Article 57d to confirm the precise date from which their registration is operative.