[F1Liability to be registeredU.K.
Textual Amendments
F1Sch. 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
1(1)A person becomes liable to be registered under this Schedule at any time if conditions A to D are met.U.K.
(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.U.K.
(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.
3U.K.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,
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)F3... or
(e)paragraph 6(2) of Schedule 3A.
Textual Amendments
F2Sch. 1A para. 3(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F3Sch. 1A para. 3(d) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(2) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
4(1)A person does not cease to be liable to be registered under this Schedule except in accordance with sub-paragraph (2).U.K.
(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.]