SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
Annotations:
Amendments (Textual)
Notification of liability and registration
6
1
A person who becomes liable to be registered by virtue of paragraph 1(2)(b) must notify the Commissioners of the liability before the end of the period by reference to which the liability arises.
2
The Commissioners must register any such person (whether or not the person so notifies them) with effect from the beginning of the period by reference to which the liability arises.
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