SCHEDULES
F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme
PART 4Persons registered under non-UK special accounting schemes
De-registration
18
(1)
Sub-paragraph (2) applies where a person (“P”) who is registered under Schedule 1A or Part 9 of Schedule 9ZA—
(a)
satisfies the Commissioners that P intends to apply for identification under a non-UK scheme, and
(b)
asks the Commissioners to cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be).
(2)
The Commissioners may cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be) with effect from—
(a)
the day on which the request is made, or
(b)
a later date agreed between P and the Commissioners.