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 Schedule 3A paragraph 6
Cancellation of registration
Schedule 3A paragraph 6 sets out the circumstances in which HMRC may cancel a person's registration under this schedule, and the rules that prevent cancellation where the person would still need to be registered under the VAT Act.
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.