 | |
| |
PART V |
| |
REGISTRATION |
| |
Requirement to be registered |
| | 52. - (1) A person is required to be registered with the Commissioners for the purposes of the levy if a taxable supply is made in respect of which he is the person liable to account for the levy charged.
|
| |
(2) The Commissioners shall, for the purposes of sub-paragraph (1) and in accordance with the provisions of this Part of this Schedule, establish and maintain a register of persons liable to account for levy.
|
| |
(3) The Commissioners shall keep such information in the register as they consider appropriate for the care and management of the levy.
|
| |
Interpretation of Part V |
| | 53. In this Part of this Schedule-
|
| |
(a) references to the register are references to the register maintained under paragraph 52(2); |
| |
(b) references to registering a person are references to registering him in that register; and |
| |
(c) references to a person's registration are references to his registration in that register. |
| |
Notification of registrability etc. |
| | 54. - (1) A person who-
|
| |
(a) intends to make, or have made to him, any taxable supply in respect of which (if made) he will be the person liable to account for the levy charged, or |
| |
(b) is required to be registered for the purposes of the levy, |
| |
shall (if he is not so registered) notify the Commissioners of that fact.
|
| |
(2) Subject to sub-paragraphs (5) and (6), a person who fails to comply with sub-paragraph (1) shall be liable to a penalty.
|
| |
(3) The amount of the penalty shall be-
|
| |
(a) the amount equal to 5 per cent. of the relevant levy; or |
| |
(b) if it is greater or the circumstances are such that there is no relevant levy, £250. |
| |
(4) In sub-paragraph (3) "relevant levy" means the levy (if any) for which the person in question is liable to account in respect of taxable supplies made in the period which-
|
| |
(a) begins with the date with effect from which he is required to be registered for the purposes of the levy; and |
| |
(b) ends with the date on which the Commissioners received notification of, or otherwise first became aware of, the fact that he was required to be registered. |
| |
(5) A failure to comply with sub-paragraph (1) shall not give rise to any liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the failure.
|
| |
(6) Where, by reason of any conduct falling within sub-paragraph (2)-
|
| |
(a) a person is convicted of an offence (whether under this Act or otherwise), or |
| |
(b) a person is assessed to a penalty under paragraph 97 (penalty for evasion), |
| |
that person shall not by reason of that conduct be liable also to a penalty under this paragraph.
|
| |
Form of registration |
| | 55. - (1) The Commissioners shall register a person if-
|
| |
(a) they receive from him a notification given in pursuance of paragraph 54, or |
| |
(b) although they have not received from him such a notification, it appears to them that he is required to be registered. |
| |
Where the Commissioners register a person who is required to be registered, they shall register him with effect from the time when the requirement arose.
|
| |
(2) Where any two or more bodies corporate are members of the same group they shall be registered together as one person in the name of the representative member.
|
| |
(3) The registration of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.
|
| |
(4) The registration of-
|
| |
(a) any two or more persons carrying on a business in partnership, or |
| |
(b) an unincorporated body, |
| |
may be in the name of the firm or body concerned.
|
| |
Notification of loss or prospective loss of registrability |
| | 56. - (1) Where a person who has become liable to give a notification by virtue of paragraph 54 ceases (whether before or after being registered for the purposes of the levy) to intend to make, or to intend to have made to him, taxable supplies in respect of which (if made) he would be the person liable to account for the levy charged, he shall notify the Commissioners of that fact.
|
| |
(2) A person who fails to comply with sub-paragraph (1) shall be liable to a penalty of £250.
|
| |
Cancellation of registration |
| | 57. - (1) If the Commissioners are satisfied that a registered person-
|
| |
(a) has ceased to make, or have made to him, taxable supplies on which he is liable to account for the levy charged, and |
| |
(b) does not intend to make, or have made to him, any such supplies, |
| |
they may cancel his registration with effect from such time after he last made, or had made to him, taxable supplies as appears to them to be appropriate.
|
| |
(2) Sub-paragraph (1) applies whether or not the registered person has notified the Commissioners under paragraph 56.
|
| |
(3) The Commissioners shall be under a duty to exercise the power conferred by sub-paragraph (1) with effect from any time if, where the power is exercisable, they are satisfied that the conditions specified in sub-paragraph (4) are satisfied and were or will be satisfied at that time.
|
| |
(4) Those conditions are-
|
| |
(a) that the person in question has given a notification under paragraph 56; |
| |
(b) that no levy due from that person, and no amount recoverable as if it were levy, remains unpaid; |
| |
(c) that no tax credit to which that person is entitled by virtue of any tax credit regulations is outstanding; and |
| |
(d) that that person is not subject to any outstanding liability to make a return for the purposes of the levy. |
| |
(5) Where-
|
| |
(a) a registered person notifies the Commissioners under paragraph 56, and |
| |
(b) they are satisfied that (if he had not been registered) he would not have been required to be registered at any time since the time when he was registered, |
| |
they shall cancel his registration with effect from the date of his registration.
|
| |
Correction of the register etc. |
| | 58. - (1) The Commissioners may by regulations make provision for and with respect to the correction of entries in the register.
|
| |
(2) Regulations under this paragraph may, to such extent as appears to the Commissioners appropriate for keeping the register up to date, make provision requiring-
|
| |
(a) registered persons, and |
| |
(b) persons who are required to be registered, |
| |
to notify the Commissioners of changes in circumstances relating to themselves, their businesses or any other matter with respect to which particulars are contained in the register (or would be, were the person registered).
|
| |
Supplemental regulations about notifications |
| | 59. - (1) For the purposes of any provision made by or under this Part of this Schedule for any matter to be notified to the Commissioners, regulations made by the Commissioners may make provision-
|
| |
(a) as to the time within which the notification is to be given; |
| |
(b) as to the form and manner in which the notification is to be given; and |
| |
(c) as to the information and other particulars to be contained in or provided with any notification. |
| |
(2) For those purposes the Commissioners may also by regulations impose obligations requiring a person who has given a notification to notify the Commissioners if any information contained in or provided in connection with that notification is or becomes inaccurate.
|
| |
(3) The power under this paragraph to make regulations as to the time within which any notification is to be given shall include power to authorise the Commissioners to extend the time for the giving of a notification.
|
| |
Publication of information on the register |
| | 60. - (1) The Commissioners may publish, by such means as they think fit, any information which-
|
| |
(a) is derived from the register; and |
| |
(b) falls within any of the descriptions set out below. |
| |
(2) The descriptions are-
|
| |
(a) the names of registered persons; |
| |
(b) the fact (where it is the case) that the registered person is a body corporate which is a member of a group; |
| |
(c) the names of the other bodies corporate which are members of the group. |
| |
(3) Information may be published in accordance with this paragraph notwithstanding any obligation not to disclose the information that would otherwise apply.
|
