PART XXIVFLAT-RATE SCHEME FOR FARMERS
Cancellation of certificatesI1206
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1
The Commissioners may cancel a person’s certificate in any case where—
a
a statement false in a material particular was made by him or on his behalf in relation to his application for certification,
b
he has been convicted of an offence in connection with VAT or has made a payment to compound such proceedings under section 152 of the Customs and Excise Management Act 1979 as applied by section 72(12) of the Act,
c
he has been assessed to a penalty under section 60 of the Act,
d
he ceases to be involved in designated activities,
e
he dies, becomes bankrupt or incapacitated,
f
he is liable to be registered under Schedule 1 F1, 1A or 3 to the Act,
g
he makes an application in writing for cancellation,
h
he makes an application in writing for registration under Schedule 1 or 3 to the Act, and such application shall be deemed to be an application for cancellation of his certificate,
i
they consider it is necessary to do so for the protection of the revenue, or
j
they are not satisfied that any of the grounds for cancellation of a certificate mentioned in sub-paragraphs (a) to (h) above do not apply.
2
Where the Commissioners cancel a person’s certificate in accordance with paragraph (1) above, the effective date of the cancellation shall be for each of the cases mentioned respectively in that paragraph as follows—
a
the date when the Commissioners discover that such a statement has been made,
b
the date of his conviction or the date on which a sum is paid to compound proceedings,
c
30 days after the date when the assessment is notified,
d
the date of the cessation of designated activities,
e
the date on which he died, became bankrupt or incapacitated,
f
the effective date of registration,
g
not less than one year after the effective date of his certificate or such earlier date as the Commissioners may agree,
h
not less than one year after the effective date of his certificate or such earlier date as the Commissioners may agree,
i
the date on which the Commissioners consider a risk to the revenue arises, or
j
the date mentioned in sub-paragraphs (a) to (h) above as appropriate.