Value Added Tax Act 1994 Schedule 9ZD paragraph 7

Further provision about registration

Paragraph 7 of Schedule 9ZD gives HMRC the power to publish notices setting out further details and guidance on registration under this Schedule.

• HMRC may publish notices containing additional provisions about registration under Schedule 9ZD.
• These notices supplement the registration rules already set out in the Schedule itself.
• The power is discretionary — HMRC may issue such notices as and when they consider it necessary.
• Businesses should monitor HMRC published notices for any updated registration requirements or procedures under this Schedule.