Schedule 3A, paragraph 1

A person who is not registered under this Act, and is not liable to be registered under Schedule 1 or 1A, becomes liable to be registered under this Schedule at any time— if he makes relevant supplies; or if there are reasonable grounds for believing that he will make such supplies in the period of 30 days then beginning. A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under sub-paragraph (1) above but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1 or paragraph 11 of Schedule 1A. A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.

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