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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Introduction: UK Law

The relevant UK primary VAT legislation is contained in Section 3 and Schedules 1, 1A, 2, 3, 3A and 3B of the Value Added Tax Act 1994. The Act empowers the Commissioners to make regulations and set conditions.

UK secondary legislation is contained in Part II of the Value Added Tax Regulations 1995.