57 Cancellation of registration
Finance Act 2021 (2021 c 26) | Legislation

57  Cancellation of registration

(1)     A registration under section 56 may be cancelled only in accordance with this section.

(2)     The Commissioners may cancel a person's registration if—

(a)     the person requests the cancellation, and

(b)     the person satisfies the Commissioners that the person does not, on the day of the request, meet the liability condition.

(3)     The Commissioners may cancel a person's registration if they are satisfied that the person does not meet the liability condition and has not met the liability condition for a period of at least 12 months.

(4)     The Commissioners

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