Notification of cessation of taxable activities
6. A person who is required by section 47(4) of the Act to notify the Commissioners of his having ceased to have the intention to carry out taxable activities shall, within 30 days of his so having ceased, notify the Commissioners in writing and shall therein inform them of—
(a)the date on which he ceased to have the intention of carrying out taxable activities; and
(b)if different, the date on which he ceased to carry out taxable activities.