Schedule 9ZA, Part 8, paragraph 39

A person who has become liable to be registered under this Part of this Schedule ceases to be so liable if at any time— the person's relevant acquisitions in the year ending with 31 December last before that time did not have a value exceeding £90,000, and the Commissioners are satisfied that the value of the person's relevant acquisitions in the year immediately following that year will not exceed £90,000. But a person does not cease to be liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of that person⿿s relevant acquisitions in the following 30 days will exceed £90,000.

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