Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. [F2 Electronic, telecommunication and broadcasting services: non-union scheme]

Textual Amendments

F1 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

F2 Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5

Part 1 U.K. [F3 Non-union scheme: registration]

Textual Amendments

F3 Sch. 3B Pt. 1 title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(8)

Cancellation of registration U.K.

8 (1) The Commissioners must cancel a person’s registration under this Schedule if— U.K.

(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 [F4 or Implementing Regulation (EU) No 282/2011].

F5 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F4 Words in Sch. 3B para. 8(1)(e) inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(6)(a)

F5 Sch. 3B para. 8(2)(3) omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(6)(b)