Schedule 1, paragraph 14(2)

Where there is a material change in the nature of the supplies made by a person exempted under this paragraph from registration under this Schedule, he shall notify the Commissioners of the change— within 30 days of the date on which it occurred; or if no particular day is identifiable as the day on which it occurred, within 30 days of the end of the quarter in which it occurred.

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