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Schedule 9ZD, Part 4, paragraph 18

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Sub-paragraph (2) applies where a person (“P”) who is registered under Schedule 1A or Part 9 of Schedule 9ZA— satisfies the Commissioners that P intends to apply for identification under a non-UK scheme, and asks the Commissioners to cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be). The Commissioners may cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be) with effect from— the day on which the request is made, or a later date agreed between P and the Commissioners.

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