Section 208 — Value Added Tax Regulations 1995: Further certification

Further certification 208 Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3 years from the date of the cancellation of his previous certificate except—

a the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act at any time since the cancellation of his previous certificate;

and b where the circumstances as are mentioned in paragraph 8(1)(c) of Schedule 4 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.