Regulation 6D Cessation of authorisationF1

(1)

An authorised person shall continue to account for CCL in accordance with the scheme until he ceases to be authorised.

(2)

An authorised person ceases to be authorised when—

(a)

at the end of any F2transitional accounting period or current accounting year the amount of CCL on taxable supplies made by him during that period or year has exceeded £2,000;

(b)

his authorisation is terminated in accordance with regulation 6E;

(c)

he—

(i)

becomes insolvent and ceases to trade, other than for the purpose of disposing of stocks and assets,

(ii)

ceases business or ceases to be registered,

(iii)

dies, becomes bankrupt or incapacitated;

(d)

he ceases to operate the scheme of his own volition.

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
F2: Words in reg. 6D(2)(a) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 6