Paragraph 5A
United Kingdom
Where a person who is not liable to be registered F1under this Act and is not already so registered satisfies the Commissioners that he-
makes supplies within sub-paragraph (2) below; or
is carrying on a business and intends to make such supplies in the course or furtherance of that business,
and (in either case) is within sub-paragraph (3) below, they 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.
A supply is within this sub-paragraph if-
it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; F2. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A person is within this sub-paragraph if-
he has a business establishment in the United Kingdom or his usual place of residence is in the United Kingdom; and
he does not make and does not intend to make taxable supplies.
For the purposes of this paragraph-
a person carrying on a business through a branch or agency in the United Kingdom shall be treated as having a business establishment in the United Kingdom; and
“usual place of residence", in relation to a body corporate, means the place where it is legally constituted.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 5A(1) 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)
- F2
Sch. 1 para. 5A(2)(b) and word "or" immediately preceding it repealed (by the note at the end of Pt V of Sch. 18 it is provided that the repeals in Pt. V come into force in accordance with s. 14(3) of that 1992 Act) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. V; S.I. 1992/1867, art. 3, Sch. Pt. I; S.I. 1992/2979, art. 4, Sch. Pt. II (with art. 5); S.I. 1992/3261, art. 3, Sch. (with art. 4)
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Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)
Notes on Entitlement to be registered
Textual amendments
- F1
Sch. 1 paras. 5, 5A substituted for paragraph 5 by Finance Act 1988 (c. 39, SIF 40:2), s. 14(4)