Schedule 9ZC, Part 3, paragraph 10(3)

For the purposes of this paragraph a person ceases to be registrable under this Act where— the person ceases to be a person who would be liable or entitled to be registered under this Act if the person's registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded, or in the case of a person who (having been registered under paragraph 9(1)) has not been such a person during the period of the person's registration, the person ceases to have any intention of making or facilitating relevant supplies.

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