PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES

CHAPTER 4TAX COLLECTION AND MANAGEMENT

Registration

37Cancellation of registration

(1)

A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person's registration.

(2)

The application must be made before the end of the period of 30 days beginning with the day on which the person ceases to carry out taxable operations.

(3)

WRA may cancel a person's registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).

(4)

But WRA may not cancel the person's registration unless satisfied that

F1(a)

all of the tax that the person is required to pay has been paidF2, and

(b)

all of the tax credit to which the person is entitled and which the person has claimed—

(i)

has been set off against an amount of tax that the person would otherwise be required to pay, or

(ii)

has been paid to the person.

(5)

WRA may also cancel a person's registration if satisfied that the person has not carried out taxable operations and does not intend to do so.

(6)

If WRA cancels a person's registration, it must issue a notice of the cancellation to the person.