(注:本次作业的填空题不会由系统自动批阅,因此在填写答案时填入你认为最正确的答案即可,不必太在意答题格式) Gino owns a shop selling newspapers (zero rated) and stationery (standard rated). In his first year of trading to 31 July 2018, his sales of newspapers were £3050 per month and of stationery £2250 per month. In his second year of trading, these figures increased to £5400 and £4280, respectively. In the theory of compulsory registration: (1) The date Gino is liable to register for VAT is . (2) The last date Gino must notify HMRC is . (3) Gino will be registered with effect from , or an earlier date agreed with HMRC