Distinguish between:

(a)a person who has ‘ceased to be registrable’ and is de-registered compulsorily under VATA 1994, Sch. 1, para. 13(2) with effect from the date he so ceased (or a later date); and

(b)a person who requests to be de-registered voluntarily under VATA 1994, Sch. 1, para. 13(1) with effect from the date the request was made (or a later agreed date).

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