# Value Added Tax Act 1994, Paragraph 9


(1) Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b).
(2) On receiving the prescribed information, the Commissioners may—
(a) allocate a reference number to the scheme (if they have not previously done so under this paragraph), and
(b) notify the person who provided the information of the number allocated.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.