SCHEDULES

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

Part I

Registration in respect of supplies

55

In paragraph 7A of that Schedule (notification of end of liability or entitlement), at the end there shall be inserted “ unless, in the case of a person ceasing as mentioned in sub-paragraph (a) above, he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded. ”