Section 54(2)

Where a person is for the time being certified under this section, then (whether or not that person is a taxable person) so much of any supply by him of any goods or services as, in accordance with provision contained in regulations, is allocated to the relevant part of his business shall be disregarded for the purpose of determining whether he is, has become or has ceased to be liable or entitled to be registered under Schedule 1 or is, has become or has ceased to be liable to be registered under Schedule 1A.

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