# The Value Added Tax Regulations 1995, Regulation 208: Further certification

Extent: E+W+S+N.I.

Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3 years from the date of the cancellation of his previous certificate except—
(a) the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act at any time since the cancellation of his previous certificate; and
(b) where the circumstances as are mentioned in paragraph 8(1)(c) of Schedule 4 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/208 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-208
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.