Schedule 3A, paragraph 1(2)

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.

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