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Schedule 9ZA, Part 8, paragraph 43(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The registration of a person who— may not be cancelled with effect from any time before 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect. is registered under paragraph 41, or would not, if the person were not registered, be liable or entitled to be registered under any provision of this Act except that paragraph,

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