Related Commentary  Related CasesRelated HMRC Manuals

3(1)  A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act.

3(2)  Schedules 1 to 3A shall have effect with respect to registration (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration).

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