# Value Added Tax Act 1994, Paragraph 3


A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under paragraph 1 or 2 but for any registration that is subsequently cancelled under—
(a) paragraph 11,
(b) paragraph 13(3) of Schedule 1,
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) ... or
(e) paragraph 6(2) of Schedule 3A.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/1A/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.