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The Value Added Tax Regulations 1995

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Point in time view as at 20/10/1995. This version of this provision has been superseded. Help about Status

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Registration and notificationU.K.

5.  —

(1) Where any person is required under paragraph 5(1) or 6(1) of Schedule 1, paragraph 3(1) of Schedule 2, or paragraph 3(1) of Schedule 3 to the Act to notify the Commissioners of his liability to be registered, the notification shall contain the particulars (including the declaration) set out in the forms numbered 1, 6 and 7 respectively in Schedule 1 to these Regulations and shall be made in those forms;

provided that, where the notification is made by a partnership, the notification shall also contain the particulars set out in the form numbered 2 in that Schedule.

(2) Every registered person except one to whom paragraph 11, 12, 13(1), (2) or (3) of Schedule 1, paragraph 5 of Schedule 2, or paragraph 5 of Schedule 3 to the Act applies shall, within 30 days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners in writing of such change or event and furnish them with full particulars thereof.

(3) Every notification by a registered person under paragraph 11 or 12 of Schedule 1, paragraph 5 of Schedule 2, or paragraph 5 of Schedule 3 to the Act shall be made in writing to the Commissioners and shall state—

(a)the date on which he ceased to make, or have the intention of making, taxable supplies; or

(b)where paragraph 12(a) of Schedule 1 to the Act applies, the date on which he ceased to make, or have the intention of making, supplies within paragraph 10(2) of that Schedule; or

(c)where paragraph 12(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies; or

(d)where paragraph 5(1) of Schedule 2 to the Act applies, the date on which he ceased to make, or have the intention of making, supplies; or

(e)where paragraph 5(1) of Schedule 3 to the Act applies, the date on which he ceased to make, or have the intention of making, a relevant acquisition within paragraph 6(2) of that Schedule.

Commencement Information

I1Reg. 5 in force at 20.10.1995, see reg. 1

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