SCHEDULES
SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part I
Registration in respect of supplies
55
In paragraph 7A of that Schedule (notification of end of liability or entitlement), at the end there shall be inserted “
unless, in the case of a person ceasing as mentioned in sub-paragraph (a) above, he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
”