1. cal
  2. Current rule
The Orders and Rules of Racing

PART 9 - MISCELLANEOUS - (A)97 to (A)104

99. Fees for VAT administration

99.1 To register his racing activity as a business for VAT or extend an existing VAT registration an application must be sent to The Racing Calendar Office together with the appropriate fee specified in Schedule 1.
99.2 A fee specified in Schedule 1 shall be payable for VAT administration

99.2.1 with effect from the date on which the information is first recorded, and
99.2.2 subject to Paragraph 100.6, at the end of the period of 12 months starting with that date and at the end of each subsequent 12 month period.