Schedule 9ZA, Part 9, paragraph 48(1)

A person who— becomes liable to be registered under this Part of this Schedule — is not registered under this Act, and is not liable to be registered under Schedule 1 or 1A, in a case where sub-paragraph (1A) applies, on a day determined in accordance with sub-paragraph (1B), or in a case where sub-paragraph (1A) does not apply, on any day when the person makes a relevant supply.

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