SCHEDULE 1 Registration in Respect of Taxable Supplies[: UK Establishment]
Value Added Tax Act 1994 (1994 c 23) | Legislation

SCHEDULE 1 Registration in Respect of Taxable Supplies[: UK Establishment]

Section 3(2)

Liability to be registered

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 [£90,000]; or

(b)     at any time, if [the person is UK-established and] there are reasonable grounds for believing that the value of his taxable supplies in the period of 30 days then beginning will exceed [£90,000].

(2)     Where a business[, or part of a business,] carried on by a taxable person is transferred to another person as a going concern[, the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time], then, subject to sub-paragraphs (3) to (7) below, the transferee becomes liable to be registered under this Schedule at that time if—

(a)     the value of his taxable supplies in the period of one year ending at the time of the transfer

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