Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 13
Cancellation of registration [VATA 1994 Sch 1 para 13]
Section 13 sets out the circumstances in which a VAT registration under Schedule 1 can be cancelled, either at the request of the registered person or on the initiative of HMRC, and the safeguards that apply to prevent cancellation when the person should still be registered.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.