Schedule 9ZA, Part 8, paragraph 38(1)

A person who— becomes liable to be registered under this Part of this Schedule at the end of any month if, in the period beginning with 1 January of the year in which that month falls, that person had made relevant acquisitions whose value exceeds £90,000. is not registered under this Act, and is not liable to be registered under Schedule 1 or 1A or Part 9 of this Schedule,

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