# Finance Act 2000, Paragraph 55

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

(1) A person who—
(a) intends to make, or have made to him, any taxable supply in respect of which (if made) he will be the person liable to account for the levy charged, or
(aa) expects to be deemed to make a taxable supply to himself under paragraph 24A or 24B, or
(b) is required to be registered for the purposes of the levy,
shall (if he is not so registered) notify the Commissioners of that fact.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.