Schedule 1A, paragraph 13(3)

If there is a material change in the nature of the supplies made by a person exempted under this paragraph, the person must notify the Commissioners of the change— within 30 days beginning with the day on which the change occurred, or if no particular day is identifiable as that day, within 30 days of the end of the quarter in which the change occurred.

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