Section 3(2)

[Sch. 2 omitted by TCTA 2018, s. 43 and Sch. 8, para. 83.]

History

Sch. 2 omitted by TCTA 2018, s. 43 and Sch. 8, para. 83, with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 4 subject to the provisions of reg. 5–8). Former Sch. 2 read as follows:

“SCHEDULE 2 – REGISTRATION IN RESPECT OF SUPPLIES FROM OTHER MEMBER STATES

Section 3(2)

LIABILITY TO BE REGISTERED

1(1)  A person who–

(a)is not registered under this Act; and

(b)is not liable to be registered under Schedule 1 or 1A,

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