PART XXIVFLAT-RATE SCHEME FOR FARMERS

Cancellation of certificates206

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 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.