SCHEDULE 28 Non-Established Taxable Persons
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 28 Non-Established Taxable Persons

Section 203

New Schedule 1A

1

In VATA 1994, after Schedule 1 insert—

“SCHEDULE 1A
Registration in Respect of Taxable Supplies: Non-UK Establishment

Liability to be registered

1

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

(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.

(3)     Condition B is that those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person.

(4)     Condition C is that the person has no business establishment, or other fixed establishment, in the United Kingdom in relation to any business carried on by the person.

(5)     Condition D is that the person is not registered under this Act.

2

(1)     A person does not become liable to be registered by virtue of paragraph 1(2)(b) if the reason for believing that taxable supplies will be made in the 30-day period mentioned there

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