Introduction Other amendments of VATA 1994
8.Paragraphs 2 to 17 of this Schedule make amendments that are consequential on the inclusion of the new Schedule 1A.
9.Paragraphs 3 to 17 ensure that VATA applies to Schedule 1A as it applies to Schedule 1 for the following contexts:
	place of supply of goods rules (paragraph 3);
	schemes for farmers (paragraph 4),
	accounting for gold (paragraph 5);
	reverse charge provisions for missing trader intra-community (MTIC) trading activities (paragraph 6);
	regulatory breaches (paragraph 7);
	powers of assessment and related matters (paragraphs 8 to 10); and
	interaction with other registration schedules (paragraphs 14 to 17).
10.Paragraphs 11 to 13 ensure that the relevant parts of Schedule 1 apply only to persons established in the UK.
11.Paragraph 11(4) provides that the value of the taxable supplies of a person established in the UK for the purposes of determining that person’s liability to register under Schedule 1 shall include supplies made prior to that person becoming established.
12.Paragraph 18 provides that Schedule 41 to Finance Act 2008 applies to New Schedule 1A as it applies to Schedule 1 for the context of obligations to notify a liability to register and for material changes in the nature of supplies made by exempt persons.