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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 1A para 8

Sch 1A para 8

(1) The Commissioners must cancel a person's registration under this Schedule if— (a) the person satisfies them that the person is not liable to be registered under this Schedule, and (b) the person requests the cancellation. (2) The cancellation is to be made with effect from— (a) the day on which the request is made, or (b) such later day as may be agreed between the Commissioners and the person. (3) But the Commissioners must not cancel the registration with effect from any time unless they are satisfied that it is not a time when the person would be subject to a requirement to be registered under this Act.

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