Commentary

V2.189R Union scheme—date from which registration has effect and notification of changes

Part V2 Registration – deregistration

V2.189R Union scheme—date from which registration has effect and notification of changes

V2.189R Union scheme—date from which registration has effect and notification of changes

Date from which registration has effect under the Union scheme

The Implementing Regulations1 state that the scheme shall apply:

  1.  

    •     from the first day of the calendar quarter following the request, or

  2.  

    •     if the first supply is made prior to that date and the request is made within ten days of the first supply, the date of the first supply

A request for registration made prior to 1 October 2014 is, for the purposes of the dates referred to above, treated as if it were made on that

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