{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55P",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55P.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/55P",
  "kind": "regulation",
  "number": "55P",
  "heading": "Termination by the Commissioners",
  "text": "The Commissioners may terminate the authorisation of a flat-rate trader at any time if—\n(a) they consider it necessary to do so for the protection of the revenue, or\n(b) a false statement was made by, or on behalf of, him in relation to his application for authorisation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/55P",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}