Commentary

V2.189A Exemption from registration in respect of the disposal of assets

Part V2 Registration – deregistration

V2.189A Exemption from registration in respect of the disposal of assets

V2.189A Exemption from registration in respect of the disposal of assets

Where a person satisfies HMRC that any relevant supply he makes or intends to make (see V2.189) would be zero-rated if he were a taxable person, HMRC may, if it thinks fit and if he so requests, exempt him from registration under VATA 1994, Sch 3A1. Exemption continues until such time as the request is withdrawn or it appears to HMRC that it should no longer be acted upon2. The person will then be registered with effect from that time.

A person exempted from registration under this provision must notify

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