Value Added Tax Act 1994

Notification of liability and registration

3 (1) A person who becomes liable to be registered under this Schedule shall notify the Commissioners of the liability—

(a) in the case of a liability under sub-paragraph (1) of paragraph 1 above, within 30 days of the end of the month when he becomes so liable; and

(b) in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.

(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the relevant time or from such earlier time as may be agreed between them and him.

(3) In this paragraph“the relevant time”—

(a) in a case falling within sub-paragraph (1)(a) above, means the end of the month following the month at the end of which the liability arose; and

(b) in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.