F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 2Registration
Cancellation of registration
9
The Commissioners must cancel the registration of a person (“P”) under the IOSS scheme if—
(a)
P has ceased to make, or no longer intends to make, qualifying supplies of goods and has notified the Commissioners of that fact,
(b)
the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies,
(c)
P has ceased to satisfy any of the other conditions for registration in paragraph 4 and has notified the Commissioners of that fact,
(d)
the Commissioners otherwise determine that P has ceased to satisfy any of those conditions,
(e)
the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation, or
(f)
any of the circumstances described in Article 369r(3)(a) to (e) of the VAT Directive occur in relation to P.