- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Value Added Tax Act 1994
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1994 c. 23
- SCHEDULE 1
- Cancellation of registration
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Cancellation of registration
Version Superseded: 31/12/2020
Alternative versions:
- 01/09/1994- Amendment
- 10/07/2003- Amendment
- 01/09/2006
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 01/09/2006.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Cancellation of registration.
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Cancellation of registrationU.K.
13(1)Subject to sub-paragraph (4) below, where a registered person satisfies the Commissioners that he is not liable to be registered under this Schedule, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.U.K.
(2)Subject to sub-paragraph (5) below, where the Commissioners are satisfied that a registered person has ceased to be registrable, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.
(3)Where the Commissioners are satisfied that on the day on which a registered person was registered he was not registrable, they may cancel his registration with effect from that day.
(4)The Commissioners shall not under sub-paragraph (1) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement to be registered under this Act.
(5)The Commissioners shall not under sub-paragraph (2) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(6)In determining for the purposes of sub-paragraph (4) or (5) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
(7)In this paragraph, any reference to a registered person is a reference to a person who is registered under this Schedule.
[F1(8)This paragraph is subject to paragraph 18 of Schedule 3B (cancellation of registration under this Schedule of persons seeking to be registered under that Schedule, etc).]
Textual Amendments
F1Sch. 1 para. 13(8) inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 3
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