Regulation 55P Termination by the CommissionersF1
The Commissioners may terminate the authorisation of a flat-rate trader at any time if—
(a)
they consider it necessary to do so for the protection of the revenue, or
(b)
a false statement was made by, or on behalf of, him in relation to his application for authorisation.
Annotations
Textual amendments
- F1
Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7