Regulation 2 Amendment of regulation 10 of the Value Added Tax Regulations 1995

(1)

Regulation 10 of the Value Added Tax Regulations 1995^f1 is amended as follows.

(2)

In paragraph (3) for “Where” substitute “Subject to paragraphs (3A) and (3B), where”.

(3)

After paragraph (3) insert—

“(3A)
The Commissioners may refuse to register a person in accordance with paragraph (3) if they are satisfied that the person is not a fit and proper person to act in that capacity.

(3B)
Where a person is registered as a VAT representative in accordance with paragraph (3) the Commissioners may cancel that person’s registration if they are satisfied that the person is not, or is no longer, a fit and proper person to act in that capacity.”.

(4)

In paragraph (5)—

(a)

at the end of sub-paragraph (e) insert “or”,

(b)

after sub-paragraph (e) insert—

“(f)
when the Commissioners cancel a VAT representative’s registration in accordance with paragraph (3B),”.

Annotations

Footnotes

f1: S.I. 1995/2518; Regulation 10 was amended by paragraph 57 of the Schedule to S.I. 2003/2096 and regulation 8 of S.I. 2012/1899.