Textual Amendments
F1Sch. 1 paras. 5, 5A substituted for paragraph 5 by Finance Act 1988 (c. 39, SIF 40:2), s. 14(4)
5Where a person who is not liable to be registered satisfies the Commissioners that he-
(a)makes taxable supplies; or
(b)is carrying on a business and intends to make such supplies in the course or furtherance of that business,
they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.