SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
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.