59.This section deals with when a registration for the levy may be cancelled.
60.Subsection (1) imposes a duty on a taxpayer to notify Revenue Scotland if they cease to carry out activities which will result in a registerable event, as defined in section 15(2) of the Act. Under subsection (2) of section 17, Revenue Scotland may cancel the registration when it is satisfied that the registered person is not carrying out any activities that will result in a registerable event – this power applying regardless of whether the person has notified Revenue Scotland under subsection (1). The cancellation has effect from the earliest practicable time after the person has ceased to undertake the activity. Subsection (3) sets out the circumstances in which Revenue Scotland may cancel a person’s registration after notification under subsection (1), with effect from the earliest practicable time afterwards.
61.Subsections (4) and (5) make provision on how Revenue Scotland is to cancel registration. where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 15(6), setting out the point at which the cancellation of registration is to take effect, depending on the individual circumstances In addition, under subsection (6) registration must be cancelled when a person notifies Revenue Scotland and Revenue Scotland is satisfied that the person has not carried out, is not carrying out, and will not carry out, any activities that will result in a registrable event.
Commentary on Provisions Part 4 – Administration of Levy Section 17: Cancellation of registration for levy