- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Value Added Tax Act 1994
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1994 c. 23
- SCHEDULE 1A
- Cancellation of registration
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Cancellation of registration
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Cancellation of registration.
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[F1Cancellation of registrationU.K.
Textual Amendments
F1Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1
8(1)The Commissioners must cancel a person's registration under this Schedule if—U.K.
(a)the person satisfies them that the person is not liable to be registered under this Schedule, and
(b)the person requests the cancellation.
(2)The cancellation is to be made with effect from—
(a)the day on which the request is made, or
(b)such later day as may be agreed between the Commissioners and the person.
(3)But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement to be registered under this Act.
9(1)The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person has ceased to be liable to be registered under this Schedule.U.K.
(2)The cancellation is to be made with effect from—
(a)the day on which the person ceased to be so liable, or
(b)such later day as may be agreed between the Commissioners and the person.
(3)But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement, or entitled, to be registered under this Act.
10U.K.In determining for the purposes of paragraphs 8 and 9 whether a time is a time when a person would be subject to a requirement, or entitled, to be registered under this Act, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision must be disregarded.
11(1)The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person was not liable to be registered under this Schedule on the day on which the person was registered.U.K.
(2)The cancellation is to be made with effect from the day on which the person was registered.
F212U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F2Sch. 1A para. 12 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 82(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
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