Supplies when previously registered

In determining the value of a person’s supplies for registration purposes, supplies made when the person was previously registered are disregarded provided:

(1)the registration has not been cancelled because it was void ab initio, i.e. the registered person was not registrable on the day on which he was registered (VATA 1994, Sch. 1, para. 13(3); Sch. 2, para. 6(2); Sch. 3, para. 6(3) and Knox‐Richards No. 1219); and

(2)he gave HMRC, before his registration was cancelled, all the information which they needed to decide on the cancellation (VATA 1994, Sch. 1, para. 1(4) and (5)).

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