{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1/paragraph-9.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (1A) below where the Commissioners are satisfied that a registered person has ceased to be registrable, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.\n(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.\n(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.\n(2) In this paragraph and paragraph 10 below, “registrable”means liable or entitled to be registered under this Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 9(1) inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 57(1); S.I. 1992/3261, art. 3,Sch. (with art. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 para. 9(1A)(1B) inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 57(2); S.I. 1992/3261, art. 3,Sch. (with art. 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 9(2) inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 57(3); S.I. 1992/3261, art. 3,Sch. (with art. 4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 1 para. 9 amended by S.I. 1985/886, reg. 4(6) (as substituted by S.I. 1987/1916, reg. 4(d))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T10:04:55.994456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}