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Schedule 9ZC, Part 3, paragraph 11(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 Schedule, the person— the Commissioners may cancel that registration with effect from that day. was not registrable under this Schedule, and in the case of a person registered under paragraph 9(1), 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