Commentary

V2.182 Entitlement to register for persons intending to make acquisitions

Part V2 Registration – deregistration

V2.182 Entitlement to register for persons intending to make acquisitions

V2.182 Entitlement to register for persons intending to make acquisitions

A person who is not liable to registration and who is not already registered, may be registered on request if he satisfies HMRC that he intends to make relevant acquisitions from a specified date. The registration takes effect from a mutually agreed date1. Such registration may be subject to the imposition of such conditions as HMRC thinks fit to impose2. These conditions may be subsequently varied3.

If a person makes a request to be registered because he intends to make acquisitions but is entitled to be

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