SCHEDULES

F1SchedulE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed

Annotations:
Amendments (Textual)
F1

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

Liability to be registered

2

A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied that he has ceased to make relevant supplies.