A Taxable Person can file a Tax Deregistration application in case of a cessation of its Business or Business Activity.
In the case of a Tax Group, the question of whether the Business or Business Activity has ceased should be assessed at the level of the Tax Group as a whole. Where the Business or Business Activity of a member of a Tax Group has ceased, there is no requirement to deregister the whole Tax Group, unless the Business or Business Activity of the Tax Group as a whole ceases to exist.