SCHEDULES

F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)

PART 2Registration

Cancellation of registration

9

The Commissioners must cancel the registration of a person (“P”) under the IOSS scheme if—

a

P has ceased to make, or no longer intends to make, qualifying supplies of goods and has notified the Commissioners of that fact,

b

the Commissioners otherwise determine that P has ceased to make, or no longer intends to make, such supplies,

c

P has ceased to satisfy any of the other conditions for registration in paragraph 4 and has notified the Commissioners of that fact,

d

the Commissioners otherwise determine that P has ceased to satisfy any of those conditions,

e

the Commissioners determine that P has persistently failed to comply with P's obligations in or under this Schedule or the Implementing Regulation, or

f

any of the circumstances described in Article 369r(3)(a) to (e) of the VAT Directive occur in relation to P.