Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)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/notification-of-liability-and-registrationValue Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191994-09-01 SCHEDULESSCHEDULE 1B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 StatesNotification of liability and registration31

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 thirty 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 paragraph (a) of sub-paragraph (1) 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 paragraph (b) of that sub-paragraph, means the beginning of the period by reference to which the liability arose.

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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Act repealed (1.9.1994) by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>
)
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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="c14326901">
<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="c14326911">
<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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<heading> Registration in respect of Acquisitions from other member States</heading>
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Notification of liability and registration
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3
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