{
  "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-16",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-16.json",
  "legislation": "uksi/2021/715",
  "legislation_title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendment of the Value Added Tax Regulations 1995",
  "text": "In regulation 5 (registration and notification)—\n(a) in paragraph (1), for “paragraph 3(1) of Schedule 2, paragraph 3(1) of Schedule 3 or paragraph 3(1) or 4(1) of Schedule 3A” substitute “paragraph 3(1) or 4(1) of Schedule 3A, paragraph 40(1) or 50(1) of Schedule 9ZA”;\n(b) in paragraph (2), for “paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A” substitute “paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA”;\n(c) in paragraph (3)—\n(i) in the opening words, for “paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A” substitute “paragraph 5 of Schedule 3A, paragraph 42 or 52 of Schedule 9ZA”;\n(ii) omit sub-paragraphs (d) and (e);\n(iii) after sub-paragraph (f), insert—\n“(fa) where paragraph 42(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 42(3) of that Schedule; or\n(fb) where paragraph 52(1) of Schedule 9ZA to the Act applies, the date on which he ceased to be registerable by virtue of paragraph 52(4) of that Schedule; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/715/regulation/16",
    "retrieved_at": "2026-10-28T22:12:14.987963+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}