# Finance Act 2012, Paragraph 11


(1) Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.
(2) In sub-paragraph (1)—
(a) in paragraph (a), after “if” insert “ the person is UK-established and ”, and
(b) in paragraph (b), after “if” insert “ the person is UK-established and ”.
(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 ”.
(4) After sub-paragraph (2) insert—
“(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.”
(5) In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.
(6) In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.
(7) At the end insert—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.