# The Value Added Tax (Annual Accounting) Regulations 1988, Regulation 6: Admission to the scheme


An authorised person who ceases to operate the scheme either of his own volition or because the value of taxable supplies made by him exceeds the level provided for in regulation 5 above shall account for and pay tax as provided for by or under the Act.

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Source: https://www.legislation.gov.uk/uksi/1988/886/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.