{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-11.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/28/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) in paragraph (a), after “if” insert “ the person is UK-established and ”, and\n(b) in paragraph (b), after “if” insert “ the person is UK-established and ”.\n(3) In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “ , the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time ”.\n(4) After sub-paragraph (2) insert—\n“(2A) In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.”\n(5) In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.\n(6) In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.\n(7) At the end insert—\n“(10) A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/11",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}