SCHEDULES
F1SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment
Cancellation of registration
8
1
The Commissioners must cancel a person's registration under this Schedule if—
a
the person satisfies them that the person is not liable to be registered under this Schedule, and
b
the person requests the cancellation.
2
The cancellation is to be made with effect from—
a
the day on which the request is made, or
b
such later day as may be agreed between the Commissioners and the person.
3
But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement to be registered under this Act.
9
1
The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person has ceased to be liable to be registered under this Schedule.
2
The cancellation is to be made with effect from—
a
the day on which the person ceased to be so liable, or
b
such later day as may be agreed between the Commissioners and the person.
3
But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement, or entitled, to be registered under this Act.
10
In determining for the purposes of paragraphs 8 and 9 whether a time is a time when a person would be subject to a requirement, or entitled, to be registered under this Act, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when the person is already registered or when the person is so liable under any other provision must be disregarded.
11
1
The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person was not liable to be registered under this Schedule on the day on which the person was registered.
2
The cancellation is to be made with effect from the day on which the person was registered.
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Sch. 1A inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 1