Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 1A U.K. Registration in respect of taxable supplies: non-uk establishment

Textual Amendments

F1 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

Cancellation of registration U.K.

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.]