Schedule 1, paragraph 13(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners shall not under sub-paragraph (2) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28