Chwilio Deddfwriaeth

Chwiliad Uwch

Value Added Tax Act 1994

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Request to be registered

4(1)Where a person who is not liable to be registered under this Act and is not already so registered—

(a)satisfies the Commissioners that he intends—

(i)to exercise an option such as is mentioned in paragraph 1(2) above and, from a specified date, to make relevant supplies to which that option will relate;

(ii)from a specified date to make relevant supplies to which any such option that he has exercised will relate; or

(iii)from a specified date to make supplies in relation to which the conditions mentioned in paragraph 1(3) above will be satisfied; and

(b)requests to be registered under this Schedule,

the Commissioners may, subject to such conditions as they think fit to impose, register him with effect from such date as may be agreed between them and him.

(2)Conditions imposed under sub-paragraph (1) above—

(a)may be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph; and

(b)may, whenever imposed, be subsequently varied by the Commissioners.

(3)Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, he shall be registered under that Schedule, and not under this Schedule.

Yn ôl i’r brig

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