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HMRC internal manual

VAT Registration

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HM Revenue & Customs
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Entity to be registered: European Economic Interest Groupings (EEIGs): law

The EU legislation, which has direct effect in the UK, is Council Regulation (EEC) No 2137/85 on the European Economic Interest Grouping (EEIG). The UK law governing EEIGs is contained in the European Economic Interest Groupings Regulations 1989 (SI 1989 No. 638).