SCHEDULES
SCHEDULE 28Non-established taxable persons
Other amendments of VATA 1994
11
1
Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.
2
In sub-paragraph (1)—
a
in paragraph (a), after “if” insert “
the person is UK-established and
”
, and
b
in paragraph (b), after “if” insert “
the person is UK-established and
”
.
3
In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “
, the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time
”
.
4
After sub-paragraph (2) insert—
2A
In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.
5
In sub-paragraph (4)(a), after “below,” insert “
paragraph 11 of Schedule 1A,
”
.
6
In sub-paragraph (5), after “below,” insert “
paragraph 11 of Schedule 1A,
”
.
7
At the end insert—
10
A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.