§ Resolved,
§ That—
§ (1) In section 67 of the Value Added Tax Act 1994—
- (a) in subsection (1)(a), after "6" there shall be inserted ", 7"; and
- (b) in subsection (3)(a), for "or 6" there shall be substituted ", 6 or 7".
§ (2) Subject to paragraph (3) of this Resolution, paragraph (1) of this Resolution shall apply in relation to—
- (a) any person who becomes liable to be registered by virtue of sub-paragraph (2) of paragraph 1 of Schedule 1 to the Value Added Tax Act 1994 on or after 1st January 1996; and
- (b) any person who becomes liable to be registered by virtue of that sub-paragraph before that date but who has not notified the Commissioners of Customs and Excise of the liability before that date.
§ (3) In relation to a person falling within paragraph (2)(b) of this Resolution, section 67 of the Value Added Tax Act 1994 shall have effect as if in subsection (3)(a) for the words "the date with effect from which he is, in accordance with that paragraph, required to be registered" there were substituted "1st January 1996".
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.