# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 3

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

(1) A person who becomes liable to be registered under this Schedule shall notify the Commissioners of the liability—
(a) 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
(b) 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.
(2) 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.
(3) In this paragraph “the relevant time”—
(a) 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
(b) in a case falling within paragraph (b) of that sub-paragraph, means the beginning of the period by reference to which the liability arose.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1B/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1B/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.