Commentary

V2.155 Cancellation of registration where liability to registration under other provisions

Part V2 Registration – deregistration

V2.155 Cancellation of registration where liability to registration under other provisions

V2.155 Cancellation of registration where liability to registration under other provisions

HMRC shall not cancel a person's registration under VATA 1994, Sch 1, unless it is satisfied that he would not otherwise be subject to a requirement to be registered under VATA 1994, Schs 1A, 2, 3 or 3A1. However, HMRC may cancel the registration of a person registered under VATA 1994, Sch 1, from the date on which a request is made, or from a later mutually agreed date, provided that person satisfies it that he intends to apply for either2:

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