Value Added Tax Act 1994 section 35

De-registration

Section 35 of Schedule 9ZE allows a person who is VAT-registered solely because they make or intend to make qualifying supplies of goods to cancel that registration when they intend to register instead under the One Stop Shop scheme or an equivalent EU member State scheme.

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.