Section 19: Cancellation of registration for tax
69.Subsection (1) of this section imposes a duty on a taxpayer to notify Revenue Scotland if they cease to have the intention of carrying out taxable activities.
70.Subsection (3) empowers Revenue Scotland to cancel a person’s registration where it is satisfied that a person has ceased to carry out taxable activities, with effect from the earliest practicable time afterwards.
71.Subsection (4) deals with the cancellation of registration after notification under subsection (1), providing that Revenue Scotland has a duty to cancel registration if satisfied that no tax is due from, or credit is due to, the person who carried out the notification.
72.Subsection (5) deals with the situation where a person has never carried out taxable activities and Revenue Scotland is satisfied that it never will do, providing that Revenue Scotland has a duty to cancel their registration in such circumstances.
73.Subsections (6) and (7) make provision on how Revenue Scotland is to cancel registration where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5).
