Schedule 9ZA, Part 8, paragraph 43(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the Commissioners are satisfied that a person registered under this Part of this Schedule has ceased since the person's registration to be registrable under this Part of this Schedule, they may cancel that registration with effect from the day on which the person so ceased 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