# Finance Act 2000, Paragraph 53

Extent: E+W+S+N.I.
Status: prospective

(1) A person is required to be registered with the Commissioners for the purposes of the levy if a taxable supply is made in respect of which he is the person liable to account for the levy charged.
(2) The Commissioners shall, for the purposes of sub-paragraph (1) and in accordance with the provisions of this Part of this Schedule, establish and maintain a register of persons liable to account for levy.
(3) The Commissioners shall keep such information in the register as they consider appropriate for the care and management of the levy.
(4) Regulations made by the Commissioners may provide that, in such cases or circumstances and subject to such conditions or requirements as may be prescribed in the regulations, the Commissioners may exempt a person from the requirement to be registered.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.