Schedule 3A, paragraph 5(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to sub-paragraph (2) below, a person registered under paragraph 3 or 4 above who ceases to make or have the intention of making relevant supplies shall notify the Commissioners of that fact within 30 days of the day on which he does so.
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Source: legislation.gov.uk · retrieved 2026-07-28