Sch 1A para 1
(1) A person becomes liable to be registered under this Schedule at any time if conditions A to D are met. (2) Condition A is that— (a) the person makes taxable supplies, or (b) there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning. (3) Condition B is that those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person. (4) Condition C is that the person has no business establishment, or other fixed establishment, in the United Kingdom in relation to any business carried on by the person. (5) Condition D is that the person is not registered under this Act.