{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Expulsion from the scheme",
  "text": "(1) The Commissioners may terminate an authorisation in any case where—\n(a) a false statement has been made by or on behalf of an authorised person in relation to his application for authorisation;\n(b) an authorised person fails to furnish by the due date his return in respect of the current accounting year;\n(c) an authorised person fails to make any payment prescribed in regulation 3 above;\n(d) an authorised person has failed to leave the scheme as provided for in regulation 5(2) above; or\n(e) it is necessary to do so for the protection of the revenue.\n(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.",
  "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/8",
    "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."
}