SCHEDULES
F1SCHEDULE 3BElectronic, telecommunication and broadcasting services: non-union scheme
Part 4Other provisions about special schemes
De-registration
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Where a person who is registered under Schedule 1 F2or 1A F3solely by virtue of the fact he makes or intends to make qualifying supplies satisfies the Commissioners that he intends to apply for—
(a)
registration under this Schedule, or
(b)
identification under any provision of the law of another member State which implements F4Section 2 of Chapter 6 of Title XII of the VAT Directive,
they may, if he so requests, cancel his registration under Schedule 1 F5or, as the case may be, 1A with effect from the day on which the request is made or from such later date as may be agreed between him and the Commissioners.