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Schedule 1, paragraph 13(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subject to sub-paragraph (4) below, where a registered person satisfies the Commissioners that he is not liable to be registered under this Schedule, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.

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Source: legislation.gov.uk · retrieved 2026-07-28