# Finance (No. 2) Act 1992, Paragraph 50

Extent: E+W+S+N.I.

After paragraph 1A of that Schedule there shall be inserted the following paragraph—
“
1B A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied in relation to that time that he—
(a) has ceased to make taxable supplies; or
(b) is not at that time a person in relation to whom any of the conditions specified in paragraphs 1(1)(a) and (b) and (2)(a) and (b) above is satisfied.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.