# The Climate Change Levy (General) Regulations 2001, Regulation 6D: Cessation of authorisation


(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 transitional 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.

---
Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/6D (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-6D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.