Schedule 9ZC, Part 3, paragraph 7(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.
← 7 · All articles · 2 →
Source: legislation.gov.uk · retrieved 2026-07-28