{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-5.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he-\n(a) makes taxable supplies; or\n(b) is carrying on a business and intends to make such supplies in the course or furtherance of that business,\nthey shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 5 inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.53; S.I. 1992/3261, art. 3,Sch. (with art. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}