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Schedule 1, paragraph 13(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subject to sub-paragraph (5) below, where the Commissioners are satisfied that a registered person has ceased to be registrable, they may cancel his registration with effect from the day on which he so ceased 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