Finance Act 2017 (c. 10)

Part 2 U.K. Soft drinks industry levy

Registration U.K.

47 Cancellation of voluntary registration U.K.

(1) The Commissioners may cancel a person's registration under section 45 if they are satisfied that the person does not meet the voluntary registration eligibility conditions (see subsection (2) of that section).

(2) A cancellation under subsection (1) is to be made with effect from the day on which the person ceased to meet the voluntary registration eligibility conditions.

(3) The Commissioners must cancel a person's registration under section 45 if the person requests the cancellation.

(4) A cancellation under subsection (3) 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.

Commencement Information

I1 S. 47 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)