SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 1Registration
Cancellation of registration
8
1
The Commissioners must cancel a person’s registration under this Schedule if—
a
he notifies them that he has ceased to make, or to have the intention of making, qualifying supplies,
b
they otherwise determine that he has ceased to make, or to have the intention of making, qualifying supplies,
c
he notifies them that he has ceased to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above,
d
they otherwise determine that he has ceased to satisfy any of those conditions, or
e
they determine that he has persistently failed to comply with his obligations under this Schedule.
2
In a case falling within sub-paragraph (1)(a) or (c) above, cancellation of a person’s registration under this paragraph takes effect—
a
on the date on which the notification is received, or
b
on such earlier or later date as may be agreed between him and the Commissioners.
3
In a case falling within sub-paragraph (1)(b), (d) or (e) above, cancellation of a person’s registration under this paragraph takes effect—
a
on the date on which the determination is made, or
b
on such earlier or later date as the Commissioners may in his particular case direct.
Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4