# The Value Added Tax (Annual Accounting) Regulations 1988, 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.

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Source: https://www.legislation.gov.uk/uksi/1988/886/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.