SCHEDULES
SCHEDULE 1 Registration
F1 Entitlement to be registered
Annotations:
Amendments (Textual)
5
Where 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.
Sch. 1 paras. 5, 5A substituted for paragraph 5 by Finance Act 1988 (c. 39, SIF 40:2), s. 14(4)