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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration and deregistration—general / V2.130 Circumstances in which VAT registration can be cancelled
Commentary

V2.130 Circumstances in which VAT registration can be cancelled


Part V2 Registration – deregistration

The circumstances in which a person's registration may be cancelled are as follows, namely, the person:

  1. Ìý

    •ÌýÌýÌýÌý ceases to be liable to registration – taxable supplies, see V2.151 and V2.161

  2. Ìý

    •ÌýÌýÌýÌý is not liable to be registered – taxable supplies, see V2.152

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