SCHEDULES

SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Part I

Registration in respect of supplies

52

In paragraph 3(3) of that Schedule (notification of liability to be registered)—

(a)

after the word “registered", in the first place where it occurs, there shall be inserted “ by virtue of paragraph 1(1)(a) above ”; and

(b)

before that word, in the second place where it occurs, there shall be inserted “so".