Schedule 9ZA, Part 9, paragraph 49(1)

A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(1)(i) ceases to be so liable if at any time— European supplies made by the person in the year ending with 31 December last before that time did not have a value exceeding £8,818 and did not include any supply in relation to which the conditions mentioned in paragraph 48(3) were satisfied, and the Commissioners are satisfied that the value of the person's European supplies in the year immediately following that year will not exceed £8,818 and that those supplies will not include a supply in relation to which those conditions are satisfied.

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