{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-7.json",
  "legislation": "uksi/1988/886",
  "legislation_title": "The Value Added Tax (Annual Accounting) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Admission to the scheme",
  "text": "Where an authorised person becomes insolvent and ceases to trade, other than for the purpose of disposing of stocks and assets, or where such person ceases business or ceases to be registered or dies or becomes bankrupt or incapacitated, his authorisation shall terminate forthwith and he or his representative shall within two months furnish a return as provided for by or under the Act accounting for and paying tax in respect of supplies made during his current accounting year, subject to any adjustment for credit for input tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/886/regulation/7",
    "retrieved_at": "2026-10-29T16:06:33.166370+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."
}