Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 1 U.K. Registration in respect of taxable supplies [F1 : UK establishment]

Textual Amendments

F1 Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13

Notification of liability and registration U.K.

6 (1) A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises. U.K.

(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.