Schedule 1, paragraph 2(2)

The Commissioners shall not make a direction under this paragraph naming any person unless they are satisfied— that he is making or has made taxable supplies; and that the activities in the course of which he makes or made those taxable supplies form only part of certain activities . . ., the other activities being carried on concurrently or previously (or both) by one or more other persons; and that, if all the taxable supplies of the business described in the direction were taken into account, a person carrying on that business would at the time of the direction be liable to be registered by virtue of paragraph 1 above; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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