SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
Annotations:
Amendments (Textual)
Liability to be registered
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,
F2c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
F3... or
e
paragraph 6(2) of Schedule 3A.
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