# Finance (No. 2) Act 1992, Paragraph 57

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

(1) In sub-paragraph (1) of paragraph 9 of that Schedule (cancellation of registration by the Commissioners), at the beginning there shall be inserted “ Subject to sub-paragraph (1A) below ”.
(2) After sub-paragraph (1) of that paragraph there shall be inserted the following sub-paragraphs—
“(1A) The Commissioners shall not under this paragraph cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(1B) In determining for the purposes of sub-paragraph (1A) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.”
(3) In sub-paragraph (2) of that paragraph, at the end there shall be inserted “ under this Schedule ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.