# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 4A

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1/paragraph/4A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.