# Value Added Tax Act 1994, Paragraph 11


(1) The Commissioners may cancel a person's registration under this Schedule if they are satisfied that the person was not liable to be registered under this Schedule on the day on which the person was registered.
(2) The cancellation is to be made with effect from the day on which the person was registered.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/1A/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.