Value Added Tax Act 1994 section Schedule 1 paragraphs 9–10

Entitlement to be registered

Section Schedule 1 paragraphs 9 and 10 deal with the right of persons who are not obliged to register for VAT to apply for voluntary registration, either because they make taxable supplies or because they make certain overseas supplies while being based in the UK.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.