Schedule 1, paragraph 10(1)

Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he— and (in either case) is within sub-paragraph (3) below, they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him. makes supplies within sub-paragraph (2) below; or is carrying on a business and intends to make such supplies in the course or furtherance of that business,

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Source: legislation.gov.uk · retrieved 2026-07-28