(a)in paragraph (1) there shall be deleted the words “or who requests to be registered under paragraph 5, 11(1)(b) or 11A of the said Schedule”;
(b)in paragraph (3) for the reference to “paragraph 7, 9 or 10 of Schedule 1” there shall be substituted a reference to “paragraph 7, 7A, 8A, 9 or 10 of Schedule 1”;
(c)for paragraph (4), there shall be substituted—“4 Every notification by a registered person under paragraph 7 or 7A of Schedule 1 to the Act shall be made in writing to the Commissioners and shall state:a the date on which he ceased to make or have the intention of making taxable supplies; orb where paragraph 7A(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies.”
(d)in paragraph (5)(c) there shall be deleted the words “or treat him as liable to be registered under paragraph 11(1)(b) of that Schedule”; and
(e)in paragraph (6) there shall be deleted the words “, or a request under paragraph 9 of Schedule 1 to the Act”.
(a)at the end of paragraph (c) there shall be deleted the word “and”;
(b)at the end of paragraph (d) there shall be deleted the words “continental shelf.” and there shall be substituted—“continental shelf; and”
(c)after paragraph (d) there shall be added—“e if the goods were supplied in or imported into the United Kingdom before their export, any tax chargeable on that supply or importation was paid and neither has been, nor will be, refunded.”
In the Schedule, for the forms numbered 1, 3, 4 and 5 there shall be substituted respectively the forms numbered 1, 3, 4 and 5 in the Schedule to these Regulations.