# Value Added Tax Act 1994, Paragraph 1


(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/1A/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.