Schedule 9ZA, Part 9, paragraph 51(1)

Where a person who is not liable to be registered under this Act and is not already so registered— the Commissioners may, subject to such conditions as they think fit to impose, register the person with effect from such date as may be agreed between the Commissioners and the person. satisfies the Commissioners that the person intends— to exercise an option such as is mentioned in paragraph 48(2) and, from a specified date, to make relevant supplies to which that option will relate, from a specified date to make relevant supplies to which any such option that the person has exercised will relate, or from a specified date to make supplies in relation to which the conditions mentioned in paragraph 48(3) will be satisfied, and requests to be registered under this Part of this Schedule,

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