# The Value Added Tax (Amendment) (No.4) Regulations 2007

S.I. 2007/1599 · made 4 June 2007

These Regulations, which come into force on 1st July 2007, amend the Value Added Tax Regulations 1995 (S.I.1995/2518) (“the principal Regulations”).

Made under: Value Added Tax Act 1994 (Section 58, Schedule 11 paragraph 2)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-amendment-no4-regulations-2007/pdf/uksi_20071599_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-amendment-no4-regulations-2007/pdf/uksiem_20071599_en.pdf

## Introductory text

VALUE ADDED TAX
Made 4th June 2007
Laid before the House of Commons 5th June 2007
Coming into force 1st July 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by section 58 of, and paragraph 2(3B) of Schedule 11 to, the Value Added Tax Act 1994:

## 1 

These Regulations may be cited as the Value Added Tax (Amendment) (No.4) Regulations 2007 and come into force on 1st July 2007.

## 2 

The Value Added Tax Regulations 1995 are amended as follows.

## 3 

In Part 4A (Reverse Charge Sales Statements), after regulation 23C, insert –
“Notification of cessation and recommencement of relevant supplies
23D. Where a person—
(a) ceases making relevant supplies without intending subsequently to make such supplies, or
(b) has fallen within paragraph (a) above but nonetheless starts to make relevant supplies again,
he shall, within 30 days of so ceasing or, as the case may be, of so recommencing, notify the Commissioners of that fact in such form and manner as may be determined in a notice published by them (or otherwise).”.

## Signature

Mike Hanson
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th June 2007

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st July 2007, amend the Value Added Tax Regulations 1995 (S.I.1995/2518) (“the principal Regulations”).
They amend Part 4A of the principal Regulations (Reverse Charge Sales Statements) by inserting a new regulation 23D. This provides that a person must notify the Commissioners within 30 days if he ceases to make supplies to which section 55A(6) of the Value Added Tax Act 1994 applies (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) or, having so ceased, recommences making such supplies.
A full regulatory impact assessment of the effect that section 55A and this instrument will have on the costs of business and the voluntary sector is available at www.hmrc.gsi.gov.uk.and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.

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Source: https://www.legislation.gov.uk/uksi/2007/1599 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no4-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.