SCHEDULES

F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment

Annotations:
Amendments (Textual)
F1

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

Liability to be registered

4

1

A person does not cease to be liable to be registered under this Schedule except in accordance with sub-paragraph (2).

2

A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that—

a

the person has ceased to make taxable supplies in the course or furtherance of a business carried on by the person, or

b

the person is no longer a person in relation to whom condition C in paragraph 1 is met.