# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 5

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

(1) Any person registered under this Schedule who ceases to be registrable under this Act shall notify the Commissioners of that fact within thirty days of the day on which he does so.
(2) A person registered under paragraph 4(2) above shall notify the Commissioners, within thirty days of the first occasion after his registration when he makes a relevant acquisition, that he has done so.
(3) For the purposes of this paragraph a person ceases to be registrable under this Act where—
(a) he ceases to be a person who would be liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded; or
(b) in the case of a person who (having been registered under sub-paragraph (2) of paragraph 4 above) has not been such a person during the period of his registration, he ceases to have any intention of making relevant acquisitions.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/1B/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-1B/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.