There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Notification of liability and registration.
Textual Amendments
F1Sch. 9ZC 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. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
8(1)A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability—U.K.
(a)in the case of a liability under sub-paragraph (1) of paragraph 6, within 30 days of the person becoming so liable, and
(b)in the case of a liability under sub-paragraph (2) of that paragraph, 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 notifies them) with effect from the relevant time.
(3)In this paragraph “the relevant time”—
(a)in a case falling within sub-paragraph (1)(a), means the beginning of the day on which the liability arose, and
(b)in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.]
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