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

A person who has become liable to be registered under this Part of this Schedule by virtue of paragraph 48(3) ceases to be so liable by virtue of that paragraph if at any time the Commissioners are satisfied that the person— has ceased to make supplies as mentioned in that paragraph, and will not make such supplies within the period of one year beginning with the day on which the Commissioners are notified or otherwise become aware that the person has ceased to make them.

← 1A · All articles · 2 →

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