Paragraph 1 F1

(1)

A person becomes liable to be registered under this Schedule at any time if conditions A to D are met.

(2)

Condition A is that—

(a)

the person makes taxable supplies, or

(b)

there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning.

(3)

Condition B is that those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person.

(4)

Condition C is that the person has no business establishment, or other fixed establishment, in the United Kingdom in relation to any business carried on by the person.

(5)

Condition D is that the person is not registered under this Act.

Annotations

Textual amendments

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