Paragraph 48 I1

United Kingdom

(1)

In sub-paragraph (1) of paragraph 1 of Schedule 1 (registration in respect of taxable supplies), for “registered becomes liable to be registered" there shall be substituted “ registered under this Act becomes liable to be registered under this Schedule ”.

(2)

In sub-paragraph (2) of that paragraph—

(a)

after the word “registered", in the first place where it occurs, there shall be inserted “ under this Act ”;

(b)

after that word, in the second place where it occurs, there shall be inserted “ under this Schedule ”.

(3)

In sub-paragraph (4) of that paragraph—

(a)

after “registered" there shall be inserted “ under this Act ”; and

(b)

in paragraph (a), after “10 below" there shall be inserted “ paragraph 6(2) of Schedule 1A to this Act or paragraph 6(3) of Schedule 1B to this Act ”.

(4)

After sub-paragraph (4) of that paragraph there shall be inserted the following sub-paragraphs—

“(4A)
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 10 below, paragraph 6(2) of Schedule 1A to this Act or paragraph 6(3) of Schedule 1B to this Act.
(4B)
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 1A(5), 1B or 2 below.”

(5)

In sub-paragraph (5) of that paragraph, after “supplied" there shall be inserted “ and any taxable supplies which would not be taxable supplies apart from section 6(2B) of this Act. ”

Annotations

Commencement

I1: Sch. 3 para. 48 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Schedule 3

Commencement

I1: Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Part I

Textual amendments

F1: Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15