Regulation 6E F1

a false statement has been made by or on behalf of an authorised person in relation to his application for authorisation;

an authorised person fails to make by the due date a return for his transitional accounting period or current accounting year;

an authorised person fails to make by the due date any payment shown as due on any return for his transitional accounting period or current accounting year;

the Commissioners receive notification that the amount of CCL on taxable supplies in a transitional F2accounting period or current accounting year will exceed £2,000;

at any time during an authorised person’s F3transitional accounting period or current accounting year they have reason to believe that the amount of CCL on taxable supplies during the period or, as the case may be, year will exceed £2,000;

it is necessary to do so for the protection of the revenue;

an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or

an authorised person has not, in relation to any assessment made under Schedule 6 to the Act, paid to the Commissioners all such sums due as shown thereon.