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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9ZD para 9

Sch 9ZD para 9

The Commissioners must cancel the registration of a person (“P”) under the OSS scheme if— (a) P has ceased to make, or no longer intends to make, scheme supplies and has notified the Commissioners of that fact; (b) the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies; (c) P has ceased to satisfy any of the other requirements for registration in paragraph 4(1) and has notified the Commissioners of that fact, (d) the Commissioners otherwise determine that P has ceased to satisfy any of those conditions, or (e) the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation.

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