51(1)In sub-paragraph (1) of paragraph 2 of that Schedule (cases where person ceases to be registered), for the words from “registered person" to “time" there shall be substituted “ person who has become liable to be registered under this Schedule shall cease to be so liable at any time after being registered ”.
(2)In sub-paragraph (2) of that paragraph, after “be registered" there shall be inserted “ under this Schedule ”.
(3)In sub-paragraph (3) of that paragraph, after “supplied" there shall be inserted “ and any taxable supplies which would not be taxable supplies apart from section 6(2B) of this Act ”.
Commencement Information
I2Sch. 3 para. 51 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).