Sch. 1A was inserted by FA 2012, s. 203 and Sch. 28, para. 1, in relation to supplies made on or after 1 December 2012.

Official Publications

HMRC Brief 31/2012, 15 November 2012: Removal of the VAT registration threshold for businesses that are not established in the UK.


Related Commentary  

1(1)  A person becomes liable to be registered under this Schedule at any time if conditions A to D are met.

1(2)  Condition A is that–

(a)the person makes taxable supplies, or

(b)there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning.

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