Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

Sch. 1B inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)

Sch. 1B inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/3261, art. 3,Sch. (with art. 4)

Sch. 1B inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.59; S.I. 1992/3261, art. 3,Sch. (with art. 4)

http://www.legislation.gov.uk/ukpga/1983/55/schedule/1B/crossheading/entitlement-to-be-registered-etcValue Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 SCHEDULESSCHEDULE 1B Registration in respect of Acquisitions from other member States Entitlement to be registered etc.41

Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he makes relevant acquisitions, 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.

2

Where a person who is not liable to be registered under this Act and is not already so registered—

a

satisfies the Commissioners that he intends to make relevant acquisitions from a specified date; and

b

requests to be registered under this Schedule,

the Commissioners may, subject to such conditions as they think fit to impose, register him with effect from such date as may be agreed between them and him.

3

Conditions imposed under sub-paragraph (2) above—

a

may be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph; and

b

may, whenever imposed, be subsequently varied by the Commissioners.

4

Where a person who is entitled to be registered under paragraph 5 or 5A of Schedule 1 to this Act requests registration under this paragraph, he shall be registered under that Schedule, and not under this Schedule.

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<note class="commentary F" eId="c14317621">
<p>
Act repealed (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/2">ss. 100(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/2">101(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/15">Sch. 15</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/2">Sch. 13 paras. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/6">6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/13/paragraph/9">9</ref>
)
</p>
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<note class="commentary F" eId="c14326721">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/1B">Sch. 1B</ref>
inserted (1.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">s. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/I/paragraph/59">Sch. 3 Pt. I para.59</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt.II</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/5">art. 5</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch. (with art. 4)
</p>
</note>
<note class="commentary F" eId="c14326921">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/1B">Sch. 1B</ref>
inserted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">s. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/I/paragraph/59">Sch. 3 Pt. I para.59</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch. (with art. 4)
</p>
</note>
<note class="commentary F" eId="c14326931">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/1B">Sch. 1B</ref>
inserted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">s. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/I/paragraph/59">Sch. 3 Pt. I para.59</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch. (with art. 4)
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SCHEDULE 1B
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Entitlement to be registered etc.
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4
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<p>Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he makes relevant acquisitions, 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.</p>
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