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Legislation
Finance Act 2017

Crossheading Registration

  • Section 40 The register
  • Section 41 Liability to register: packagers
  • Section 42 Liability to register: producers
  • Section 43 Liability to register: imported chargeable soft drinks
  • Section 44 Notification of liability and registration
  • Section 45 Voluntary registration: small producers
  • Section 46 Cancellation of registration under section 41, 42 or 43
  • Section 47 Cancellation of voluntary registration
  • Section 48 Correction of the register
  • Section 49 Applications, notifications etc
  1. Registration
  2. Cancellation of voluntary registration

Section 47 | Cancellation of voluntary registration

From legislation.gov.uk

(1)The Commissioners may cancel a person's registration under section 45 if they are satisfied that the person does not meet the voluntary registration eligibility conditions (see subsection (2) of that section).

(2)A cancellation under subsection (1) is to be made with effect from the day on which the person ceased to meet the voluntary registration eligibility conditions.

(3)The Commissioners must cancel a person's registration under section 45 if the person requests the cancellation.

(4)A cancellation under subsection (3) is to be made with effect from—

(a)the day on which the request is made, or

(b)such later day as may be agreed between the Commissioners and the person.

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