Schedule 1, paragraph 2(5)

If, immediately before a direction (including a supplementary direction) is made under this paragraph, any person named in the direction is registered in respect of the taxable supplies made by him as mentioned in sub-paragraph (2) or (4) above, he shall cease to be liable to be so registered with effect from whichever is the later of— the date with effect from which the single taxable person concerned became liable to be registered; and the date of the direction.

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