{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-9.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9ZD/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if—\n(a) P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact;\n(b) the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies;\n(c) P has ceased to satisfy any of the other requirements for registration in paragraph 4(1) and has notified the Commissioners of that fact,\n(d) the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or\n(e) the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/9",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}