Statute
Section 55P — Value Added Tax Regulations 1995: Termination by the Commissioners
Text of the provision Official document
Termination by the Commissioners 55P The Commissioners may terminate the authorisation of a flat-rate trader at any time if—
a they consider it necessary to do so for the protection of the revenue, or b a false statement was made by, or on behalf of, him in relation to his application for authorisation.
Official source: legislation.gov.uk
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