Schedule 1, paragraph 3

A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied in relation to that time that he— has ceased to make taxable supplies; or is not at that time a person in relation to whom any of the conditions specified in paragraphs 1(1)(a) and (b) and (2)(a) and (b) above is satisfied; or is not at that time UK-established (see paragraph 1(10)).

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