Schedule 1, paragraph 4(2)

A person shall not cease to be liable to be registered under this Schedule by virtue of sub-paragraph (1) above if the Commissioners are satisfied that the reason the value of his taxable supplies will not exceed £88,000 is that in the period in question he will cease making taxable supplies, or will suspend making them for a period of 30 days or more.

← 1 · All articles · 3 →

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