# Value Added Tax Act 1994, Paragraph 9


The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if—
(a) P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact;
(b) the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies;
(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,
(d) the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or
(e) the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.