Paragraph 9

Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he—

(a)

makes taxable supplies; or

(b)

is carrying on a business and intends to make such supplies in the course or furtherance of that business,

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.

Notes on Schedule 1

Textual amendments

F1: Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13