Schedule 3A, paragraph 4

A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises. The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.

← 2 · All articles · 1 →

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