The Value Added Tax Regulations 1995

Expulsion from the scheme

55.  —

(1) The Commissioners may terminate an authorisation in any case where—

(a) a false statement has been made by or on behalf of an authorised person in relation to his application for authorisation, or

(b) an authorised person fails to make by the due date his return in respect of the current accounting year, or

(c) an authorised person fails to make any payment prescribed in regulation 50, or

(d) an authorised person has failed to leave the scheme as provided for in regulation 52(2), or

(e) it is necessary to do so for the protection of the revenue, or

(f) an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon, or

(g) an authorised person has not, in relation to any assessment made either under section 73 or section 76 of the Act, paid to the Commissioners all such sums shown as due thereon.

(2) A person whose authorisation has been terminated under paragraph (1) above shall account for and pay VAT as provided for otherwise than under this Part.