Regulation 8 Expulsion from the scheme
(1)
The Commissioners may terminate an authorisation in any case where—
(a)
a false statement has been made by or on behalf of an authorised person in relation to his application for authorisation;
(b)
an authorised person fails to furnish by the due date his return in respect of the current accounting year;
(c)
an authorised person fails to make any payment prescribed in regulation 3 above;
(d)
an authorised person has failed to leave the scheme as provided for in regulation 5(2) above; or
(e)
it is necessary to do so for the protection of the revenue.
(2)
A person whose authorisation has been terminated under paragraph (1) of this regulation shall account for and pay tax as provided for by or under the Act.