A person generally ceases to be registrable under the distance-selling provisions in VATA 1994, Sch. 2 if at any time:

(a)the ‘relevant supplies’ made by him in the year to 31 December last before that time did not exceed £70,000 and excluded any of those supplies listed in Sch. 2, para. 1(3), which includes a supply of goods subject to excise duty, e.g. alcoholic drinks, oil, petrol and tobacco; and

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