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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 1A para 10

Sch 1A para 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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