# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 8A

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

(1) Subject to sub-paragraph (1A) belowwhere a registered person satisfies the Commissioners that he is not liable to be registered under this Schedule, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.
(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 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 to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
(2) In this paragraph and paragraphs 9 and 10 below, any reference to a registered person is a reference to any person who is registered under this Schedule (including a person who was so registered before the coming into force of the paragraph in which the reference is contained).

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1/paragraph/8A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.