Schedule 1, paragraph 1(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2(5), 3 or 4 below.
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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.