SCHEDULES

F1SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

PART 9Registration in respect of distance sales from the EU to Northern Ireland

Liability to be registered

49

(1)

A person who has become liable to be registered under this Part of this Schedule F2by virtue of paragraph 48(1)(i) ceases to be so liable if at any time—

(a)

F3European supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding F4£8,818 and did not include any supply in relation to which the conditions mentioned in paragraph 48(3) were satisfied, and

(b)

the Commissioners are satisfied that the value of the person's F5European supplies in the year immediately following that year will not exceed F6£8,818 and that those supplies will not include a supply in relation to which those conditions are satisfied.

F7(1A)

A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(1)(ii) ceases to be so liable by virtue of that paragraph if at any time paragraph 48(1A) applies in relation to that person.

(1B)

A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(3) ceases to be so liable by virtue of that paragraph if at any time the Commissioners are satisfied that the person—

(a)

has ceased to make supplies as mentioned in that paragraph, and

(b)

will not make such supplies within the period of one year beginning with the day on which the Commissioners are notified or otherwise become aware that the person has ceased to make them.

(2)

But F8—

(a)

the fact that a person ceases to be liable to be registered under this Part of this Schedule by virtue of one provision does not prevent the person being liable to be registered under this Part of this Schedule by virtue of another provision, and

(b)

a person does not cease to be liable to be registered under this Part of this Schedule at any time when such an option as is mentioned in paragraph 48(2) above is in force in relation to that person.

F9(3)

Sub-paragraphs (8) to (10) of paragraph 48 apply for the purposes of this paragraph as they apply for the purposes of that paragraph.