Schedule 1, paragraph 12

A person registered under paragraph 10 above who— shall notify the Commissioners of that fact within 30 days of the day on which he does so unless, in the case of a person ceasing as mentioned in sub-paragraph (a) above, he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded. ceases to make or have the intention of making supplies within sub-paragraph (2) of that paragraph; or makes or forms the intention of making taxable supplies,

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