Schedule 9ZA, Part 9, paragraph 53(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
But the Commissioners may not, under sub-paragraph (1) or (2), cancel a persons registration with effect from any time unless the Commissioners are satisfied that it is not a time when that person would be subject to a requirement, or in a case falling under sub-paragraph (2) a requirement or entitlement, to be registered under this Act.
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Source: legislation.gov.uk · retrieved 2026-07-28