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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZE para 7

Sch 9ZE para 7

(1) Where the Commissioners register a person under the IOSS scheme who is an IOSS representative the Commissioners must also register under the IOSS scheme each person represented by the representative. (2) The Commissioners may, by means of a notice published by them, make further provision about registration under this Schedule.

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