Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 1A U.K. Registration in respect of taxable supplies: non-uk establishment

Textual Amendments

F1 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

Cancellation of registration U.K.

8 (1) The Commissioners must cancel a person's registration under this Schedule if— U.K.

(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.]