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51. —
(1) A taxable person shall be eligible to apply for authorisation under regulation 50 if—
(a)he has been registered for at least one year at the date of his application for authorisation,
(b)he has reasonable grounds for believing that the value of taxable supplies made or to be made by him in the period of one year beginning on the date of his application for authorisation will not exceed £300,000,
(c)he has made all the returns which he is required to make,
(d)his total credits for input tax did not exceed his total output tax in the year prior to his application for authorisation,
(e)his registration is not in the name of a group under section 43(1) of the Act,
(f)his registration is not in the name of a division under section 46(1) of the Act, and
(g)he has not in the 3 years preceding the date of his application for authorisation had his authorisation terminated under regulation 55(1).
(2) The Commissioners may refuse to authorise a person under regulation 50 where they consider it necessary to do so for the protection of the revenue.
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