S.L. 406.21 Art. 9Cancellation of prior registrations.

(1) Where any one or more of the individual applicants for registration as a VAT Group, or for admission to an existing VAT Group, are already registered under the Act, the Commissioner shall, immediately upon the issuance of a notification in terms of regulation 5(1) or (3), as the case may be, cancel any such registration:

Provided that the provisions of item 14(2) of the Second Schedule to the Act shall not apply to any such cancellation of registration.

(2) The cancellation of the individual VAT registration of an applicant for membership of, or admission to, a VAT Group in terms of sub-regulation (1) shall not relieve that person from any liability incurred under this Act in virtue of anything done or omitted to be done before the date of the cancellation.

(3) Following the cancellation of the individual VAT registration of an applicant for membership of, or admission to, a VAT Group in terms of sub-regulation (1), any excess credit or refund entitlement which had arisen to that person in terms of article 24 of the Act in respect of a tax period which ended prior to the effective registration of, or admission to, the VAT Group shall be and remain a refund payable to that person in accordance with the provisions of article 24 of the Act, and shall not be available for set off by, or refund to, the Group Reporting Entity.