3(1)Paragraph 49 (ceasing to be liable to be registered) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)in the words before paragraph (a), after “this Schedule” insert “ by virtue of paragraph 48(1)(i) ”;
(b)in paragraph (a), for “the relevant supplies” substitute “ European supplies ”;
(c)in paragraph (b), for “relevant supplies” substitute “ European supplies ”;
(d)in paragraphs (a) and (b), for “£70,000” in both places it occurs substitute “ £8,818 ”.
(3)After that sub-paragraph insert—
“(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.”
(4)In sub-paragraph (2) after “But” insert “—
(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)”.
(5)After sub-paragraph (2) insert—
“(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.”
Commencement Information
I1Sch. 18 para. 3 in force for specified purposes at Royal Assent, see s. 95(6)(a)
I2Sch. 18 para. 3 in force at 1.7.2021 in so far as not already in force by S.I. 2021/770, reg. 3