SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
Annotations:
Amendments (Textual)
Liability to be registered
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.
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