SCHEDULES
SCHEDULE 1 Registration in respect of taxable supplies F1: UK establishment
Annotations:
Amendments (Textual)
Notification of liability and registration
7
1
A person who becomes liable to be registered by virtue of paragraph 1(2) above shall notify the Commissioners of the liability within 30 days of the time when the business is transferred.
2
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the time when the business is transferred.
Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13