Schedule 3A, paragraph 1(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.

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