SCHEDULES
F4SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States
PART 8Registration in respect of acquisitions from member States
Liability to be registered
38
1
A person who—
a
is not registered under this Act, and
b
is not liable to be registered under Schedule 1 or 1A or Part 9 of this Schedule,
becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds F5£90,000.
2
A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) becomes liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person's relevant acquisitions in the following 30 days will exceed F3£90,000.
3
A person is treated as having become liable to be registered under this Part of this Schedule at any time when the person would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 43(2) or 53(5) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A or paragraph 6(2) of Schedule 3A.
4
A person does not cease to be liable to be registered under this Part of this Schedule except in accordance with paragraph 39.
5
In determining the value of any person⿿s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of a member State, for VAT on the transaction in pursuance of which the acquisition is made, is to be disregarded.
6
In determining the value of a person⿿s acquisitions for the purposes of sub-paragraph (1) or (2), acquisitions to which paragraph 19(6) of Schedule 9ZB (last acquisition or supply of goods before removal from Northern Ireland fiscal warehousing) applies are to be disregarded.
39
1
A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time—
a
the person's relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding F1£90,000, and
b
the Commissioners are satisfied that the value of the person's relevant acquisitions in the year immediately following that year will not exceed F6£90,000.
2
But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed F2£90,000.
Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9