Schedule 1, paragraph 2(4)

Where, after a direction has been given under this paragraph specifying a description of business, it appears to the Commissioners that a person who was not named in that direction is making taxable supplies in the course of activities which should . . . be regarded as part of the activities of that business, the Commissioners may make and serve on him a supplementary direction referring to the earlier direction and the description of business specified in it and adding that person’s name to those of the persons named in the earlier direction with effect from— the date on which he began to make those taxable supplies, or if it was later, the date with effect from which the single taxable person referred to in the earlier direction became liable to be registered under this Schedule.

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