Schedule 1, paragraph 2(1)

Without prejudice to paragraph 1 above, if the Commissioners make a direction under this paragraph, the persons named in the direction shall be treated as a single taxable person carrying on the activities of a business described in the direction and that taxable person shall be liable to be registered under this Schedule with effect from the date of the direction or, if the direction so provides, from such later date as may be specified therein.

← 2 · All articles · 2 →

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