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
6(1)A person who is treated as having imported goods under Part 1 of this Schedule and—U.K.
(a)is not registered under this Act, and
(b)is not liable to be registered under Schedule 1, 1A or 9ZA to this Act,
becomes liable to be registered under this Schedule at the point they are so treated.
(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 Schedule at any time if there are reasonable grounds for believing that the person will be treated as having imported goods under Part 1 of this Schedule in the following 30 days.
(3)A person is treated as having become liable to be registered under 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 11(2) of this Schedule, paragraph 13(3) of Schedule 1, paragraph 11 of Schedule 1A, paragraph 6(2) of Schedule 3A or paragraph 43 or 53 of Schedule 9ZA.
(4)A person does not cease to be liable to be registered under this Schedule except in accordance with paragraph 7.
7(1)A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.U.K.
(2)But a person does not cease to be liable to be registered under this Schedule at any time if there are reasonable grounds for believing that the person will be treated as having imported goods under Part 1 of this Schedule in the following 30 days.
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.
9(1)Where a person who is not liable to be registered under this Act and is not already so registered—U.K.
(a)satisfies the Commissioners that the person intends to make or facilitate a relevant supply from a specified date, and
(b)requests to be registered under this Schedule,
the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person.
(2)Conditions imposed under sub-paragraph (1) may—
(a)be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and
(b)be subsequently varied by the Commissioners (whenever the conditions were imposed).
(3)Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, the person is to be registered under that Schedule, and not under this Schedule.
10(1)Any person registered under this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.U.K.
(2)A person registered under paragraph 9(1) must notify the Commissioners, within 30 days of the first occasion after the person's registration when the person makes or facilitates a relevant supply, that the person has made or facilitated that supply.
(3)For the purposes of this paragraph a person ceases to be registrable under this Act where—
(a)the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or
(b)in the case of a person who (having been registered under paragraph 9(1)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making or facilitating relevant supplies.
11(1)Where a person registered under this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.U.K.
(2)Where the Commissioners are satisfied that a person registered under this Schedule has ceased since the person's registration to be registrable under this Schedule, they may cancel that registration with effect from the day on which the person so ceased or from such later date as may be agreed between the Commissioners and the person.
(3)Where the Commissioners are satisfied that a person who has been registered under paragraph 9(1) and is not for the time being liable to be registered under this Schedule—
(a)has not begun, by the date specified in the person's request to be registered, to make or facilitate relevant supplies, or
(b)has contravened any condition of the person's registration,
the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person.
(4)But the Commissioners may not, under sub-paragraph (1), (2) or (3), cancel a person⿿s registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) or (3) a requirement or entitlement, to be registered under this Act.
(5)Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, the person—
(a)was not registrable under this Schedule, and
(b)in the case of a person registered under paragraph 9(1), did not have the intention by reference to which the person was registered,
the Commissioners may cancel that registration with effect from that day.
(6)In determining, for the purposes of sub-paragraph (4), whether a person would be subject to a requirement, or would be entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision is to be disregarded.
(7)For the purposes of this paragraph, a person is registrable under this Schedule at any time when the person is liable to be registered under this Schedule or is a person who makes or facilitates relevant supplies.
12U.K.Any notification required under this Part of this Schedule must be made in such form and manner and must contain such particulars as may be specified in regulations or by the Commissioners in accordance with regulations.
13U.K.For the purposes of this Part of this Schedule a supply is a “relevant supply” if the person making or facilitating it would be treated as having imported goods under Part 1 of this Schedule.
14U.K.Paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties: failure to notify etc) has effect as if in the table there were inserted the following entry—
| “Value added tax | Obligation under paragraph 8 of Schedule 9ZC to VATA 1994 (obligations to notify liability to register and notify matters affecting continuance of registration).”] |