Schedule 1A, paragraph 4

A person does not cease to be liable to be registered under this Schedule except in accordance with sub-paragraph (2). A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that— the person has ceased to make taxable supplies in the course or furtherance of a business carried on by the person, or the person is no longer a person in relation to whom condition C in paragraph 1 is met.

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