Paragraph 3 I1I2
United Kingdom
In section 3 (taxable persons)—
(a)
in subsection (2), after “registration” insert “ (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) ”;
(b)
in subsection (3)—
(i)
after “Schedules”, in the first place it occurs, insert “ and Part 8 and 9 of Schedule 9ZA ”;
(ii)
after “Schedules”, in the second place it occurs, insert “ or those Parts ”.
Annotations
Commencement
- I1
Sch. 2 para. 3 in force at Royal Assent for specified purposes, see s. 11(1)(e)
- I2
Sch. 2 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9