SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
Annotations:
Amendments (Textual)
Cancellation of registration
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.
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.
Sch. 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