Value Added Tax Act 1994 section 66

Registration in respect of taxable supplies: UK establishment (Schedule 1)

Section 66 modifies the standard VAT registration rules in Schedule 1 (which deal with registration for taxable supplies where the business has a UK establishment) so that they work properly for VAT group members operating under Schedule 9ZA.

• The registration threshold rules are adjusted so that when a VAT group registration is cancelled under Schedule 9ZA, this is taken into account in the same way as other cancellations when determining whether a person must register.
• When calculating whether the registration threshold has been exceeded, certain supplies that only count as taxable supplies because of the group payment rules in Schedule 9ZB must also be included, alongside normally taxable supplies.
• Deemed supplies arising on deregistration are expanded to cover not only supplies but also acquisitions of goods from EU member states that are treated as made under Schedule 9ZB provisions.
• Where a group registration applies, any acquisition of goods from an EU member state by an individual group member in the course of the group's activities is treated as an acquisition by the representative member (the registered taxable person) for threshold monitoring purposes.