# Finance (No. 2) Act 1992, Paragraph 51

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

(1) In sub-paragraph (1) of paragraph 2 of that Schedule (cases where person ceases to be registered), for the words from “registered person" to “time" there shall be substituted “ person who has become liable to be registered under this Schedule shall cease to be so liable at any time after being registered ”.
(2) In sub-paragraph (2) of that paragraph, after “be registered" there shall be inserted “ under this Schedule ”.
(3) In sub-paragraph (3) 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.