SCHEDULES

SCHEDULE 3Value added tax: abolition of fiscal frontiers etc.

Part IAmendments of the Value Added Tax Act 1983 (c. 55)

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)After sub-paragraph (1) of that paragraph there shall be inserted the following sub-paragraphs—

(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”.