SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part I
Registration in respect of supplies
57
(1)
In sub-paragraph (1) of paragraph 9 of that Schedule (cancellation of registration by the Commissioners), at the beginning there shall be inserted “
Subject to sub-paragraph (1A) below
”
.
(2)
“(1A)
The Commissioners shall not under this paragraph 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.
(1B)
In determining for the purposes of sub-paragraph (1A) 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.”
(3)
In sub-paragraph (2) of that paragraph, at the end there shall be inserted “
under this Schedule
”
.