188ÌåÓý

Under the VAT Act 1994, Schedule 1, paragraph 1(1), there are two ways by which a person may become liable to be registered. These are commonly known as the ‘backward look� and the ‘forward look�.

Since the introduction of VAT in 1973, the law has changed from time to time. The guidance in this section covers the period since 21 March 1990.