Commentary

V2.185 Date from which registration in respect of acquisitions takes effect

Part V2 Registration – deregistration

V2.185 Date from which registration in respect of acquisitions takes effect

V2.185 Date from which registration in respect of acquisitions takes effect

The statutory dates from which the various classes of registration take effect are summarised in the following table:

ClassEffective dateAuthority
1Cumulative limit reachedEnd of month following month at end of which limit reached or earlier agreed dateVATA 1994, Sch 3, para 3(2), (3)(a)
230-day future limitFirst day of 30-day period or earlier agreed dateVATA 1994, Sch 3, para 3(2), (3)(b)
3Person intending to make relevant acquisitionsDate agreed with CommissionersVATA 1994, Sch 3, para 4(2)
4Person making relevant acquisitions requesting registration

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