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Schedule 9ZD, Part 2, paragraph 9

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if— P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact; the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies; P has ceased to satisfy any of the other requirements for registration in paragraph 4(1) and has notified the Commissioners of that fact, the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.

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Source: legislation.gov.uk · retrieved 2026-07-28