{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2016/note",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2016/note.json",
  "legislation": "uksi/2016/989",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend regulation 10 (“regulation 10”) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) and come into force on 7th November 2016.\nSection 48 of the Value Added Tax Act 1994 permits the Commissioners for Her Majesty’s Revenue and Customs to require a person who is liable to be registered for VAT in the UK but is not established in the EU to appoint a UK established VAT representative. The VAT representative is jointly and severally liable for the taxpayer’s obligations and liabilities under that Act.\nRegulation 10 makes provision for the maintenance of a register of VAT representatives and for the manner and circumstances in which a representative may be registered and deregistered.\nThese Regulations amend regulation 10 so that the Commissioners may refuse to register and may cancel the existing registration of a VAT representative if they are satisfied that the representative is not a fit and proper person to act in that capacity. These Regulations also make a consequential amendment to the provision within regulation 10 for identifying the date from which the appointment of a VAT representative is to be treated as having ceased.\nA Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/989/note",
    "retrieved_at": "2026-10-28T23:19:22.501355+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."
}