http://www.legislation.gov.uk/ukpga/2017/10/section/47Finance Act 2017An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-29Expert Participation2026-04-01 Part 2 471The 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).2A 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.3The Commissioners must cancel a person's registration under section 45 if the person requests the cancellation.4A cancellation under subsection (3) is to be made with effect from—athe day on which the request is made, orbsuch later day as may be agreed between the Commissioners and the person.S. 47 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)