{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-7",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-7.json",
  "legislation": "uksi/1991/532",
  "legislation_title": "The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "In paragraph (1) of regulation 8 after sub-paragraph (e) there shall be inserted the following–\n“; or\n(f) an authorised person has not, in relation to a return made by him prior to authorisation, paid to the Commissioners all such sums shown as due thereon; or\n(g) an authorised person has not, in relation to any assessment made either under Schedule 7 to the Act or under section 21 of the Finance Act 1985, paid to the Commissioners all such sums shown as due thereon”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/532/regulation/7",
    "retrieved_at": "2026-10-29T14:49:09.486825+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."
}