(2) Subsection (1)(a) does not apply if—
- (a) the person is already a registered person; or
- (b) the business facility will cease to be under the operational control of the person by the time the person must make the application under section 8.
(3) Subsection (1)(b) does not apply if the business facility is already registered as a reportable facility of the registered person.
(4) Subsection (1)(c) does not apply if the business facility is already registered as a taxable facility of the registered person.
(5) For the purposes of subsection (1), a trigger year is 2018 or a subsequent year.
Applications for registration
8.—(1) An application for a registration under section 7 must—
- (a) be made before 30 June of the year immediately after the trigger year;
- (b) identify the person and the business facility in question;
- (c) contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and
- (d) be in the form and manner required by the Agency.
(2) Upon an application being made under this section, the Agency must register the person as a registered person, and the business facility as a reportable facility or taxable facility of the registered person (as the case may be), unless the application is incomplete or not made in accordance with subsection (1).
(3) To avoid doubt, the Agency may treat an application to register a business facility as a taxable facility as also an application to register the business facility as a reportable facility, if the business facility is not already registered as a reportable facility.
(4) A registration under this section is in force starting on the date of registration, until deregistration under section 10.
