[F1De-registrationU.K.
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
18U.K.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.]
Textual Amendments
F2Words 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)
F3Words in Sch. 3B para. 18 inserted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 4(b)
F4Words 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)
F5Words 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)