# The Value Added Tax Regulations 1995, Regulation 55P: Termination by the Commissioners


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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/55P (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55P
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.