80EApplying for new registration

#### 80E Applying for new registration (1) Any person may apply to the Director to be registered in relation to a registration year. (2) The application may be made at any time before or during the registration year concerned. (3) However, if: (a) a person’s registration stops being in force at the end of a registration year because the person did not apply for renewal under section 80KA during that registration year; and (b) after the start of the next registration year, the person applies to be registered in relation to that next registration year; that application must not be dealt with as a new application under this section, but must instead be dealt with as a late renewal application under section 80KB.