Paragraph 7A

United Kingdom

A person registered under paragraph 5A above who-

(a)

ceases to make or have the intention of making supplies within sub-paragraph (2) of that paragraph; or

(b)

makes or forms 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, in the case of a person ceasing as mentioned in sub-paragraph (a) above, 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. 7A inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.55; S.I. 1992/3261, art. 3,Sch. (with art. 4)

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F1: Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)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)