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Finance Act 1978
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PART IIU.K. VALUE ADDED TAX
11 Registration.U.K.
(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
[F2(3)After paragraph 10 of that Schedule (cancellation of registration) there shall be inserted—
“10AWhere a registered person who has at any time ceased to be liable to be registered by virtue of paragraph 2 of this Schedule has before that time failed or subsequently failsto make any return or account for or pay any tax as required by or under this Act, the Commissioners may, if they think fit, cancel his registration with effect from such date as they may determine.”
(4)In paragraph 11 of that Schedule (discretionary registration) the existing provisions shall become sub-paragraph (1) and after those provisions there shall be inserted—
“(2)Where the Commissioners refuse to act or to continue to act on a request made by a person under sub-paragraph (1)(b) above, they shall give him written notice of their decision and of the grounds on which it was made.”;
and in section 40(1) of the said Act of 1972 (appeals) after paragraph (g) ther shall be inserted—
“(g)any refusal to act or to continue to act on a request under paragraph 11(1)(b) of Schedule 1 to this Act;”.]
(5)(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
F1S. 11 (1)(2)(5)(6) repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. IV
F2S. 11 (3)(4) repealed (E.W.S.) by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11
Modifications etc. (not altering text)
C1 “that Schedule” is Schedule 1 to the Finance Act 1972 (c. 41)
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 12 repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11
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