Amendment of regulation 10 of the Value Added Tax Regulations 1995
2.—(1) Regulation 10 of the Value Added Tax Regulations 1995(1) is amended as follows.
(2) In paragraph (3) for “Where” substitute “Subject to paragraphs (3A) and (3B), where”.
(3) After paragraph (3) insert—
“(3A) The Commissioners may refuse to register a person in accordance with paragraph (3) if they are satisfied that the person is not a fit and proper person to act in that capacity.
(3B) Where a person is registered as a VAT representative in accordance with paragraph (3) the Commissioners may cancel that person’s registration if they are satisfied that the person is not, or is no longer, a fit and proper person to act in that capacity.”.
(4) In paragraph (5)—
(a)at the end of sub-paragraph (e) insert “or”,
(b)after sub-paragraph (e) insert—
“(f)when the Commissioners cancel a VAT representative’s registration in accordance with paragraph (3B),”.
S.I. 1995/2518; Regulation 10 was amended by paragraph 57 of the Schedule to S.I. 2003/2096 and regulation 8 of S.I. 2012/1899.