# Value Added Tax Act 1994, Paragraph 6


Where a person (“P”) is registered under this Schedule, P's registration takes effect on the date determined in accordance with Article 57d of the Implementing Regulation.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.