# Value Added Tax Act 1994, Paragraph 18


(1) Sub-paragraph (2) applies where a person (“P”) who is registered under Schedule 1A or Part 9 of Schedule 9ZA—
(a) satisfies the Commissioners that P intends to apply for identification under a non-UK scheme, and
(b) asks the Commissioners to cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be).
(2) The Commissioners may cancel P's registration under Schedule 1A or Part 9 of Schedule 9ZA (as the case may be) with effect from—
(a) the day on which the request is made, or
(b) a later date agreed between P and the Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.