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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /Taxable persons / V2.102 Persons treated for a time as taxable persons (death, incapacity, liquidation etc)
Commentary

V2.102 Persons treated for a time as taxable persons (death, incapacity, liquidation etc)


Part V2 Registration – deregistration

Regulations1 made under VATA 1994, s 46(4) and (5) provide for the continuation of a registration where trading is disrupted by one of the following::

  1. Ìý

    •ÌýÌýÌýÌý an individual dies

  2. Ìý

    •ÌýÌýÌýÌý an individual becomes bankrupt

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