s 4 Registration
(1) Subject to the provisions of this section and of section 8 of this Act, the following persons shall be registered under this Act, that is to say: — (a) every wholesale merchant or manufacturer whose business includes the selling of any chargeable goods ; (b) every manufacturer whose business includes the letting out on hire of chargeable goods manufactured by him ; (c) every manufacturer who appropriates or applies to use in or in connection with a business carried on by him chargeable goods manufactured by him in the United Kingdom for that purpose ; and (d) every person who, in the course of or for the purposes of his business, applies a chargeable process. (2) Unless he falls within paragraph (d) of subsection (1) of this section, a person shall not be registered by virtue of that subsection if the following amount or, as the case may be, the aggregate of the following amounts, that is to say— (a) the gross takings from his sales of chargeable goods (excluding in the case of a manufacturer who is not also a wholesale merchant any sales by retail of goods not made by him); and (b) the wholesale value of all chargeable goods in respect of which he is, or but for this subsection would be, accountable for tax by virtue of an appropriation to such a business as is mentioned in paragraph (6), or by virtue of any such appropriation or application as is mentioned in paragraph (c), of the said subsection (1), has not on the average exceeded five hundred pounds per annum in the case of a business recently commenced, is unlikely to or O so. (3) A manufacturer who is not required by subsection (1) of this section to be registered shall be registered if he satisfies the Commissioners in the prescribed manner that he uses chargeable goods in substantial quantities as materials. (4) The Treasury may by order made by statutory instrument i irect— (a) that subsection (2) of this section shall have effect with the substitution for the amount of five hundred pounds therein mentioned of such larger or smaller amount as may be specified in the order; or (b) that the said subsection (2) shall be suspended during the continuance in force of the order. (5) Section 39 (2) of this Act applies to any order of the Treasury under this section.