VCP11114 - Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Registration / deregistration

Regulation/Section 69 reference	Failure to notify
Reg 5(1)/Section 69 (1) (d)	the registration particulars (including the declaration) required by the relevant registration forms (VAT 1,VAT2, VAT1A, VAT1B, VAT1C).
Reg 5(2)/Section 69 (1) (c)	in writing - full particulars of a change in the name, constitution or ownership of a business or any other event which requires the variation of the register within 30 days of the event.
Reg 5(3)/Section 69 (1) (d)	in writing - the date of cessation of making or intending to make taxable supplies, or relevant acquisitions or relevant supplies, or the date the trader otherwise ceases to be registerable.
Reg 10 (1) and 10(4)/Section 69 (1) (b)	by a VAT Representative that his appointment has taken effect or ceased to have effect.