19. Registration

(1) An accountable person is required—

(a) to register for tax by completing such form as is provided for that purpose by the Commissioners, and

(b) to certify that the particulars shown on such form are correct.

(2) Where a change occurs in any of the particulars furnished in the form referred to in paragraph (1), then—

(a) the registered person,

(b) if the registered person has died, his or her personal representative, or

(c) if the registered person is a body of persons which is in liquidation or is otherwise being wound up, the liquidator or any other person who is carrying on the business during such liquidation or, as the case may be, winding up,

is required to furnish to the Commissioners particulars of the change within 30 days immediately following the date of the change.

(3) A person who is registered in accordance with section 65 of the Act and who ceases—

(a) to supply taxable goods or services, and

(b) to make intra-Community acquisitions,

in the State is required to notify the Commissioners in writing of such cessation. Such written notification is required to be furnished by the end of the taxable period following that in which the cessation occurred.

(4) The Commissioners may, by notice in writing, cancel the registration of a person who does not become, or who ceases to be, an accountable person, and such cancellation has effect as on and from the date of the notice or such other date as may be specified in the notice.