Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 9ZD U.K. Distance selling of goods from Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 2 U.K. Registration

Cancellation of registration U.K.

9 U.K. The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if—

(a) P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact;

(b) the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies;

(c) P has ceased to satisfy any of the other requirements for registration in paragraph 4(1) and has notified the Commissioners of that fact,

(d) the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or

(e) the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.]