Schedule 9ZD, Part 4, paragraph 18(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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