SCHEDULES

[F1 SCHEDULE 3B U.K.[F2 Electronic, telecommunication and broadcasting services: non-union scheme]

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

F2 Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5

Part 4 U.K.[F3 Other provisions about special schemes]

Textual Amendments

F3 Sch. 3B Pt. 4 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 9(8)

De-registration U.K.

18 U.K.Where a person who is registered under Schedule 1 [F4 or 1A] 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 [F5 Section 2 of Chapter 6 of Title XII of the VAT Directive,]

they may, if he so requests, cancel his registration under Schedule 1 [F6 or, 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.]

Textual Amendments

F4 Words in Sch. 3B para. 18 inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 17(a)

F5 Words in Sch. 3B para. 18(b) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 9(4)

F6 Words in Sch. 3B para. 18 inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 17(b)