# Value Added Tax Act 1994, Paragraph 1

Extent: E+W+S+N.I.

(1) A person who is not registered under this Act, and is not liable to be registered under Schedule 1 or 1A, becomes liable to be registered under this Schedule at any time—
(a) if he makes relevant supplies; or
(b) if there are reasonable grounds for believing that he will make such supplies in the period of 30 days then beginning.
(2) A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under sub-paragraph (1) above but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1 or paragraph 11 of Schedule 1A.
(3) A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.

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