Schedule 9ZE, Part 6, paragraph 35

Where a person (“P”) who is registered under Schedule 1 or 1A solely by virtue of the fact that P makes or intends to make qualifying supplies of goods satisfies the Commissioners that P intends to apply for— the Commissioners may, if P so requests, cancel P's registration under Schedule 1 or, as the case may be, 1A with effect from the day on which the request is made or from such later date as may be agreed between P and the Commissioners. registration under this Schedule, or identification under any provision of the law of a member State which implements Section 4 of Chapter 6 of Title XII of the VAT Directive,

← 4 · All articles · 36 →

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