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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- SchedulE 3A
- Cancellation of registration
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Changes over time for: Cross Heading: Cancellation of registration
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Cancellation of registration.
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[F1 Cancellation of registrationU.K.
Textual Amendments
F1Sch. 3A paras. 1-9 inserted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(8), Sch. 36
6(1)Subject to sub-paragraph (3) below, where the Commissioners are satisfied that a registered person has ceased to be liable to be registered under this Schedule, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.U.K.
(2)Where the Commissioners are satisfied that on the day on which a registered person was registered he was not registrable, they may cancel his registration with effect from that day.
(3)The Commissioners shall not under sub-paragraph (1) above 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.
(4)In determining for the purposes of sub-paragraph (3) 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.]
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