Schedule 9ZA, Part 9, paragraph 53(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The registration of a person who has exercised an option mentioned in paragraph 48(2) may not be cancelled with effect from any time before the 1 January which is, or next follows, the second anniversary of the date on which the person's registration took effect.
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Source: legislation.gov.uk · retrieved 2026-07-28