Schedule 1, paragraph 1(4)

In determining the value of a person’s supplies for the purposes of sub-paragraph (1)(a) or (2)(a) above, supplies made at a time when he was previously registered under this Act shall be disregarded if— his registration was cancelled otherwise than under paragraph 13(3) below, paragraph 11 of Schedule 1A... or paragraph 6(2) of Schedule 3A, and the Commissioners are satisfied that before his registration was cancelled he had given them all the information they needed in order to determine whether to cancel the registration.

← 3 · All articles · 5 →

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