(1) A taxable person is required to give notice to the Commissioner-General in writing

(a) if that person

(i) ceases to operate;
(ii) sells, or
(iii) relocates the business engaged in the taxable activity;

(b) if there is change in the ownership of the business engaged in the taxable activity; or
(c) of a change

(i) in the name or address of that person;
(ii) in the circumstances which disqualify that person for registration; or
(iii) in the taxable activity or in the nature of taxable supplies being made.

(2) The notice shall be given within fourteen calendar days after the cessation, sale, relocation, change of ownership or any other change as the case may be.

(3) Where a person ceases to carry on a taxable activity in relation to which the registration was made, the notice shall be made within fourteen calendar days after the date of the cessation and shall state whether or not that person intends to carry on the taxable activity within twelve months from that date.

(4) A taxable person who commences the sale of a business as a going concern shall give notice in writing to the Commissioner–General of that fact at least fourteen calendar days before the

 (a) sale closes,
 (b) purchaser acquires any legal interest in the assets to be acquired, or
 (c) assets of the going concern are transferred, whichever date is earliest