VATREG42150 - »Ê¹ÚÌåÓýapp effects of death, insolvency and incapacity on registration: law

»Ê¹ÚÌåÓýapp relevant legislation is contained in the VAT Act 1994, sections 46(4) and 46(5), and in the VAT Regulations 1995, regulations 9 and 30.