{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/1A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A person becomes liable to be registered under this Schedule at any time if conditions A to D are met.\n(2) Condition A is that—\n(a) the person makes taxable supplies, or\n(b) there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning.\n(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.\n(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.\n(5) Condition D is that the person is not registered under this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/1A/paragraph/1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}