Commentary

V2.128 Date from which registration takes effect

Part V2 Registration – deregistration

V2.128 Date from which registration takes effect

V2.128 Date from which registration takes effect

For the date on which registration in respect of taxable supplies takes effect, see V2.142A, V2.160.

For the date on which registration in respect of distance sales takes effect, see V2.174.

For the date on which registration in respect of acquisitions takes effect, see V2.185.

For the date on which registration in respect of the disposals of assets takes effect, see V2.189B.

For the date on which registration in respect of the non-Union scheme for supply of electronic, etc services in member states takes effect, see V2.189H.

For the date on which registration in respect of the Union

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