Schedule 9ZA, Part 8, paragraph 39(1)

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.

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