VATREG43950 - The effects of death, insolvency and incapacity on registration: incapacity of corporate body (insolvency)
For the purposes of these regulations, a corporate body is ‘incapacitated’ if it is insolvent (see VATREG42550).
For the purposes of these regulations, a corporate body is ‘incapacitated’ if it is insolvent (see VATREG42550).