§ Mr. Michael Brownasked the Chancellor of the Exchequer in what circumstances Her Majesty's Customs and Excise deregisters traders where turnover is in excess of £13,500 per annum.
§ Mr. Peter ReesThe Commissioners of Customs and Excise have no power to deregister traders whose taxable284W turnover is in excess of £13,500 per annum. They do have power to cancel the registration of traders who are registered on a voluntary basis or those whose turnover falls below the exemption limit and who fail to make any return or pay any tax.