# Value Added Tax Act 1994, Paragraph 14


Paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties: failure to notify etc) has effect as if in the table there were inserted the following entry—
“
Value added tax
Obligation under paragraph 8 of Schedule 9ZC to VATA 1994 (obligations to notify liability to register and notify matters affecting continuance of registration).
”

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.