Regulation 6C Admission to the schemeF1
A person shall be eligible to apply for authorisation if—
he has been registered for at least 12 months at the date of his application for authorisation;
he has reasonable grounds for believing that the amount of CCL on taxable supplies made or to be made by him in the period of 12 months beginning on the date of his application for authorisation will not exceed £2,000;
his registration is not in the name of a representative member of a group of two or more bodies corporate under paragraph 56(2) of Schedule 6 to the Act;
his registration is not in the name of a division under paragraph 56(3) of Schedule 6 to the Act; and
he has not in the 12 months preceding the date of his application for authorisation ceased to operate the scheme.
The Commissioners may refuse to authorise a person where they consider it necessary to do so for the protection of the revenue.
Annotations
Textual amendments
- F1
Regs. 6A-6G inserted (1.6.2002) by The Climate Change Levy (General) (Amendment) Regulations 2002 (S.I. 2002/1152), regs. 1, 2