Commentary

V2.130 Circumstances in which registration can be cancelled

Part V2 Registration – deregistration

V2.130 Circumstances in which registration can be cancelled

V2.130 Circumstances in which registration can be cancelled

The circumstances in which a person's registration may be cancelled are summarised below:

  1.  

    •     Person ceases to be liable to registration – taxable supplies, see V2.151 and V2.161

  2.  

    •     Person not liable to be registered – taxable supplies, see V2.152 and V2.161

  3.  

    •     Person no longer entitled to be registered – taxable supplies, see V2.153 and V2.161

  4.  

    •     Person neither entitled nor liable to be registered – taxable supplies, see V2.153

  5.  

    •     Person exempt from registration – taxable supplies, see V2.147

  6.  

    •     Person's registration transferred to the Isle of Man, see V2.156

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