Value Added Tax Act 1994

[F116(1)Sub-paragraph (2) applies where a person who is registered under Schedule 1A—U.K.

(a)satisfies the Commissioners that the person intends to apply for identification under a non-UK special scheme, and

(b)asks the Commissioners to cancel the person's registration under Schedule 1A.

(2)The Commissioners may cancel the person's registration under Schedule 1A with effect from—

(a)the day on which the request is made, or

(b)a later date agreed between the person and the Commissioners.]

Textual Amendments

F1Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1