PART XXIVU.K.FLAT-RATE SCHEME FOR FARMERS

Cancellation of certificatesU.K.

206.  —

(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 [F2Part 8 of Schedule 9ZA] 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 [F3Part 8 of Schedule 9ZA] to the Act, and such application shall be deemed to be an application for cancellation of his certificate,

[F4(i)the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of one year ending on a certification anniversary is more than £230,000,

(ia)at the end of any month, the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of 30 days then ending is more than £230,000,

(ib)he becomes—

(i)eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii)registered for VAT in the name of a division under section 46(1) of the Act, or

(iii)associated with another person, or]

(j)they are not satisfied that any of the grounds for cancellation of a certificate mentioned in sub-paragraphs (a) to [F5(ib)] 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,

[F6(i)the certification anniversary on which the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business for a period of one year then ending is more than £230,000,

(ia)the date on which the total value of taxable supplies made by him in the course or furtherance of the relevant part of his business in the period of 30 days then ending is more than £230,000,

(ib)the date he becomes—

(i)eligible to be registered for VAT in the name of a group under section 43A of the Act,

(ii)registered for VAT in the name of a division under section 46(1) of the Act, or

(iii)associated with another person, or]

(j)the date mentioned in sub-paragraphs (a) to [F7(ib)] above as appropriate.

Textual Amendments

Commencement Information

I1Reg. 206 in force at 20.10.1995, see reg. 1