Section 18
Cessation of liability to be registered
Subject to subsection (2), any registered person shall cease to be liable to be registered at the end of any month where the Director
General is satisfied that the total value of all his taxable services in that month and the eleven months immediately preceding that month
(hereinafter referred to as “the period of twelve months”) does not exceed the total value of taxable services prescribed under paragraph 12(1)(b).
(2)
A registered person shall not cease to be liable to be registered by virtue of subsection (1) where the Director General is satisfied that the reason the total value of all his taxable services does not exceed the total value of taxable services prescribed under paragraph 12(1)(b) is that in the period of twelve months referred to in subsection (1) he temporarily ceases providing such taxable services, or suspends providing such taxable services, for a period of thirty days or more.
(3)
This section shall not apply to a foreign registered person.