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Value Added Tax Act 1994
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- 17/07/2012- Amendment
- 28/06/2013
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[F113(1)The Commissioners may exempt a person from registration under this Schedule if the person satisfies them that the taxable supplies that the person makes or intends to make—U.K.
(a)are all zero-rated, or
(b)would all be zero-rated if the person were a taxable person.
(2)The power in sub-paragraph (1) is exercisable only if the person so requests and the Commissioners think fit.
(3)If there is a material change in the nature of the supplies made by a person exempted under this paragraph, the person must notify the Commissioners of the change—
(a)within 30 days beginning with the day on which the change occurred, or
(b)if no particular day is identifiable as that day, within 30 days of the end of the quarter in which the change occurred.
(4)If it appears to the Commissioners that a request under this paragraph should no longer be acted upon on or after any day or has been withdrawn on any day, they must register the person who made the request with effect from that day.
(5)A reference in this paragraph to supplies is to supplies made in the course or furtherance of a business carried on by the person.]
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
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