The Value Added Tax (EC Sales Statements) Regulations 1992

Final statements

3.  Any taxable person who ceases to be registered under Schedule 1 to the Act shall, unless another person has been registered with the registration number of and in substitution for him under regulation 4(7) of the Value Added Tax (General) Regulations 1985, submit to the Commissioners a final statement in either form numbered 1 or 2 or both, as the case may be, and, unless the Commissioners in any case otherwise allow or direct, any such statement shall contain full information as is specified in paragraphs (3) or (4), or both, of regulation 2 above, or as is required to be set out in form 2, as the case may be, and a declaration signed by him that the statement is true and complete and shall be submitted no later than forty two days after the date with effect from which his registration has been cancelled.