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Schedule 9ZC, Part 3, paragraph 11(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where the Commissioners are satisfied that a person who has been registered under paragraph 9(1) and is not for the time being liable to be registered under this Schedule— the Commissioners may cancel the person's registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between the Commissioners and the person. has not begun, by the date specified in the person's request to be registered, to make or facilitate relevant supplies, or has contravened any condition of the person's registration,

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