Sch 9ZC para 8
(1) A person who becomes liable to be registered under this Schedule must notify the Commissioners of the liability— (a) in the case of a liability under sub-paragraph (1) of paragraph 6, within 30 days of the person becoming so liable, and (b) in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises. (2) The Commissioners must register any such person (whether or not the person notifies them) with effect from the relevant time. (3) In this paragraph “the relevant time”— (a) in a case falling within sub-paragraph (1)(a), means the beginning of the day on which the liability arose, and (b) in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.