SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
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 2Registration

Cancellation of registration

9

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.