# Value Added Tax Act 1994, Paragraph 7


(1) A person who has become liable to be registered under this Schedule ceases to be so liable at any time if the Commissioners are satisfied that the person is no longer a person who is, or will be, treated as having imported goods under Part 1 of this Schedule.
(2) But a person does not cease to be liable to be registered under this Schedule at any time if there are reasonable grounds for believing that the person will be treated as having imported goods under Part 1 of this Schedule in the following 30 days.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZC/paragraph/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.