Paragraph 3 F1
United Kingdom
A person who becomes liable to be registered under this Schedule shall notify the Commissioners of the liability—
in the case of a liability under sub-paragraph (1) of paragraph 1 above, within thirty days of the end of the month when he becomes so liable; and
in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the relevant time or from such earlier time as may be agreed between them and him.
In this paragraph “the relevant time”—
in a case falling within paragraph (a) of sub-paragraph (1) above, means the end of the month following the month at the end of which the liability arose; and
in a case falling within paragraph (b) of that sub-paragraph, means the beginning of the period by reference to which the liability arose.
Annotations
Textual amendments
- F1
Sch. 1B inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; 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Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)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 Schedule 1B
Textual amendments
- F1
Sch. 1B inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)
Notes on Notification of liability and registration
Textual amendments
- F1
Sch. 1B inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/3261, art. 3,Sch. (with art. 4)