SCHEDULES
F1SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
Liability to be registered
1
1
A person who is not registered under this Act, and is not liable to be registered under F3Schedule 1 or 1A, becomes liable to be registered under this Schedule at any time—
a
if he makes relevant supplies; or
b
if there are reasonable grounds for believing that he will make such supplies in the period of 30 days then beginning.
2
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under sub-paragraph (1) above but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1 F2or paragraph 11 of Schedule 1A.
3
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.
Sch. 3A paras. 1-9 inserted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(8), Sch. 36