Commentary

Division V2.1 Registration and deregistration

Part V2 Registration – deregistration

Division V2.1 Registration and deregistration

Part V2     Registration – deregistration

V2.1     Registration and deregistration

V2.2     Business

Division V2.1     Registration and deregistration

Taxable persons

Definition of taxable person V2.101

Persons treated for a time as taxable persons (death, incapacity, liquidation etc) V2.102

Registration of persons not businesses V2.103

Classes of taxable person

Central and local government V2.108

Individuals V2.109

Partnerships and deemed partnerships V2.110

Clubs, associations and organisations V2.112

Bodies corporate V2.113

Representative members of VAT groups, persons dealing on terminal markets and co-owners of land V2.114

Overseas persons V2.115

Racehorse owners V2.118

Persons subject to, or entitled to, registration

Categories of registration V2.120

Register of taxable persons

The register of taxable persons, registration numbers and certificates V2.121

Notification of changes in registration details V2.124

Registration and deregistration—general

Notification of registration V2.126

Registration in the Isle of Man V2.127

Date from which registration takes effect V2.128

Consequences of a failure to register

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