Paragraph 4A
United Kingdom
(1)
A person who becomes liable to be registered by virtue of paragraph 1(2) above shall notify the Commissioners of the liability within thirty days of the time when the business is transferred.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the time when the business is transferred.
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)