Finishing taxable activities
4.—(1) This regulation applies to a person who is required to notify the Commissioners that he ceases to intend making, or having made to him, taxable supplies in respect of which he would be the person liable to account for levy (paragraph 57(1) of the Act).
(2) Such a person must make that notification in writing setting out—
(a)the day on which the intention ceased, and
(b)the day on which he made or received the final taxable supply.
(3) This notification must be delivered to the Commissioners within 30 days starting from the day after the intention ceased, or the final taxable supply was made or received, whichever is the later.