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Finance Act 1997

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This is the original version (as it was originally enacted).

Cancellation of registration

4(1)This paragraph has effect for determining when a registered person is to be removed by the Commissioners from the register.

(2)Where the Commissioners receive a valid notice from a registered person stating that he has ceased to be a registrable person, he shall be removed from the register.

(3)Where the Commissioners receive a valid notice from a registered person stating that he will, from a time specified in the notice, cease to be a registrable person, he shall be removed from the register with effect from that time.

(4)Where—

(a)a registered person has been added to the register on an application made under paragraph 3(1)(b) above, and

(b)the Commissioners receive a valid notice from him stating—

(i)that the dutiable gaming which he expected to take place has not taken place, and

(ii)that he no longer expects it to take place,

he shall be removed from the register.

(5)Where it appears to the Commissioners that a registered person has ceased to be a registrable person, he shall be removed from the register.

(6)A registered person shall be removed from the register if—

(a)he has been added to the register on an application made under paragraph 3(1)(b) above, and

(b)it appears to the Commissioners that the dutiable gaming which he expected to take place has not taken place and can no longer be expected to take place.

(7)For the purposes of this paragraph, a valid notice is one which is given in such form and manner, and accompanied by such information, as the Commissioners may require.

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