Regulation 6F F1

where regulation 6D(2)(a) applies, the day following the last day of the relevant transitional accounting period or current accounting year;

where regulation 6D(2)(b) applies, the day on which the Commissioners terminate his authorisation;

where regulation 6D(2)(c) applies, the day on which any one of the events mentioned in that paragraph occurs; or

where regulation 6D(2)(d) applies, the date on which the Commissioners are notified in writing of the authorised person’s decision to cease using the scheme.

if his authorisation ceases before the end of his transitional accounting period or current accounting year, make a return within one month of the date specified in paragraph (1)(b), (1)(c) or (1)(d) above, together with any payment due to the Commissioners in respect of his liability for CCL for that part of the period or year arising before the date he ceased to be authorised; or

if his authorisation ceases at the end of his transitional accounting period or current accounting year, make a return together with any payment due to the Commissioners in respect of his liability for CCL in accordance with regulations 4, 5 and 6;