Schedule 1A, paragraph 8
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners must cancel a person's registration under this Schedule if— the person satisfies them that the person is not liable to be registered under this Schedule, and the person requests the cancellation. The cancellation is to be made with effect from— the day on which the request is made, or such later day as may be agreed between the Commissioners and the person. But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement to be registered under this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28