# Value Added Tax Act 1994, Paragraph 10


In determining for the purposes of paragraphs 8 and 9 whether a time is a time when a person would be subject to a requirement, or entitled, to be registered under this Act, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision must be disregarded.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/1A/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.