SCHEDULES

F2SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment

Annotations:
Amendments (Textual)
F2

Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1

Liability to be registered

1

1

A person becomes liable to be registered under this Schedule at any time if conditions A to D are met.

2

Condition A is that—

a

the person makes taxable supplies, or

b

there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning.

3

Condition B is that those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person.

4

Condition C is that the person has no business establishment, or other fixed establishment, in the United Kingdom in relation to any business carried on by the person.

5

Condition D is that the person is not registered under this Act.

2

1

A person does not become liable to be registered by virtue of paragraph 1(2)(b) if the reason for believing that taxable supplies will be made in the 30-day period mentioned there is that a business, or part of a business, carried on by a taxable person is to be transferred to the person as a going concern in that period.

2

But if the transfer takes place, the transferee becomes liable to be registered under this Schedule at the time of the transfer if conditions A to D in paragraph 1 are met in relation to the transferee at that time.

3

In determining for the purposes of sub-paragraph (2) whether condition B is met, the reference in paragraph 1(3) to a business is to be read as a reference to the business, or part of the business, that is transferred to the transferee.

3

A person is treated as having become liable to be registered under this Schedule at any time when the person would have become so liable under paragraph 1 or 2 but for any registration that is subsequently cancelled under—

a

paragraph 11,

b

paragraph 13(3) of Schedule 1,

F3c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

F1... or

e

paragraph 6(2) of Schedule 3A.

4

1

A person does not cease to be liable to be registered under this Schedule except in accordance with sub-paragraph (2).

2

A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that—

a

the person has ceased to make taxable supplies in the course or furtherance of a business carried on by the person, or

b

the person is no longer a person in relation to whom condition C in paragraph 1 is met.