Schedule 9ZA, Part 9, paragraph 52(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Any person registered under this Part of this Schedule who ceases to be registrable under this Act must notify the Commissioners of that fact within 30 days of the day on which the person ceases to be registrable.
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Source: legislation.gov.uk · retrieved 2026-07-28