Schedule 1, paragraph 9

Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he— they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him. makes taxable supplies; or is carrying on a business and intends to make such supplies in the course or furtherance of that business,

← 8 · All articles · 10 →

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