Article 6 F1
Subject to article 7 below, where a taxable person who is not a member of the London Bullion Market Association makes or receives a supply falling within the description in article 5 is liable to be registered under Schedule 1 F2or under Part 8 of Schedule 9ZA to the Act solely by virtue of that supply or acquisition, paragraphs 5 to 8 of Schedule 1 or F3paragraph 40 of Schedule 9ZA to the Act (notification of liability and registration) shall not apply.
Annotations
Textual amendments
- F1
Arts. 4-7 added (1.1.2000) by The Value Added Tax (Terminal Markets) Order 1999 (S.I. 1999/3117), arts. 1, 8
- F2
Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(a)
- F3
Words in art. 6 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 6(b)