Section 3(2)


In the heading to Sch. 1, the words “: UK establishment” were inserted by FA 2012, s. 203 and Sch. 28, para. 13, in relation to supplies made on or after 1 December 2012.


Related Commentary  Related CasesRelated HMRC Manuals

1(1)  Subject to sub-paragraphs (3) to (7) below, a person who makes taxable supplies but is not registered under this Act becomes liable to be registered under this Schedule–

(a)at the end of any month, if the person is UK-established and the value of his taxable supplies in the period of one year then ending has exceeded £85,000; or

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