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Schedule 9ZA, Part 8, paragraph 43(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where a person registered under this Part of this Schedule satisfies the Commissioners that the person is not liable to be so registered, the Commissioners must, if the person so requests, cancel that registration with effect from the day on which the request is made or from such later date as may be agreed between the Commissioners and the person.

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