Schedule 1A, paragraph 11
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person was not liable to be registered under this Schedule on the day on which the person was registered. The cancellation is to be made with effect from the day on which the person was registered.
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Source: legislation.gov.uk · retrieved 2026-07-28