Schedule 9ZA, Part 9, paragraph 53(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where the Commissioners are satisfied that, on the day on which a person was registered under this Part of this Schedule, the person— the Commissioners may cancel that registration with effect from that day. was not liable to be registered under this Part of this Schedule, and in the case of a person registered under paragraph 51, did not have the intention by reference to which the person was registered,
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Source: legislation.gov.uk · retrieved 2026-07-28