Paragraph 7 C1
United Kingdom
A person registered under paragraph 3, 4 or 5 above who ceases to make or have the intention of making taxable supplies shall notify the Commissioners of that fact within thirty days of the day on which he does so F1unless he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 7 inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.54; S.I. 1992/3261, art. 3,Sch. (with art. 4)
Modifications
- C1
Sch. 1 para. 7 amended by S.I. 1985/886, reg. 4(4)(6) (as substituted by S.I. 1987/1916, reg. 4(c)(d))
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)
Notes on Notification of end of liability or entitlement etc.
Textual amendments
- F1
Sch. 1 paras. 7, 7A substituted for paragraph 7 and the heading preceding that paragraph by Finance Act 1988 (c. 39, SIF 40:2), s. 14(5)