880. Voluntary registration.

Where a person who is not liable to be registered for value added tax (VAT)1 and is not already so registered2 satisfies the Commissioners for Her Majesty's Revenue and Customs that he:

  1.  

    (1)     makes taxable supplies3; or

  2.  

    (2)     is carrying on a business and intends to make taxable supplies in the course or furtherance of that business4,

the Commissioners must, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him5.

Where a person who is not liable to be registered for