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The Value Added Tax (Amendment) (No.3) Regulations 1997

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9.  For regulation 64 there shall be substituted—

“64.—(1) A person shall not be entitled to continue to operate the scheme where—

(a)he has, while operating the scheme, been convicted of an offence in connection with VAT or has made a payment to compound such proceedings under section 152 of the Customs and Excise Management Act 1979,

(b)he has while operating the scheme been assessed to a penalty under section 60 of the Act,

(c)he has failed to leave the scheme as required by regulation 60(1) above, or

(d)the Commissioners consider it necessary for the protection of the revenue that he shall not be so entitled.

(2) A person who, by virtue of paragraph (1) above, ceases to be entitled to continue to operate the scheme shall account for and pay on a return made for the prescribed accounting period in which he ceased to be so entitled—

(a)all VAT which he would have been required to pay to the Commissioners during the time when he operated the scheme, if he had not then been operating the scheme, less

(b)all VAT accounted for and paid to the Commissioners in accordance with the scheme, subject to any adjustment for credit for input tax.”.

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