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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZD para 18

Sch 9ZD para 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.

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