208. Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3 years from the date of the cancellation of his previous certificate except—
(a)the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 [F1, 1A] or [F2Part 8 of Schedule 9ZA] to the Act at any time since the cancellation of his previous certificate; and
(b)where the circumstances as are mentioned in paragraph 8(1)(c) of Schedule 4 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.
Textual Amendments
F1Word in reg. 208(a) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 26
F2Words in reg. 208(a) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 53
Commencement Information
I1Reg. 208 in force at 20.10.1995, see reg. 1