{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-4.json",
  "legislation": "uksi/1988/2108",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 4—\n(a) in paragraph (1) there shall be deleted the words “or who requests to be registered under paragraph 5, 11(1)(b) or 11A of the said Schedule”;\n(b) in paragraph (3) for the reference to “paragraph 7, 9 or 10 of Schedule 1” there shall be substituted a reference to “paragraph 7, 7A, 8A, 9 or 10 of Schedule 1”;\n(c) for paragraph (4), there shall be substituted—\n“(4) Every notification by a registered person under paragraph 7 or 7A of Schedule 1 to the Act shall be made in writing to the Commissioners and shall state:\n(a) the date on which he ceased to make or have the intention of making taxable supplies; or\n(b) where paragraph 7A(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies.”;\n(d) in paragraph (5)(c) there shall be deleted the words “or treat him as liable to be registered under paragraph 11(1)(b) of that Schedule”; and\n(e) in paragraph (6) there shall be deleted the words “, or a request under paragraph 9 of Schedule 1 to the Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "New paragraphs 5, 5A, 7, 7A, 8A, 9, 10, 11 and 12 of Schedule 1 to the Value Added Tax Act 1983 were inserted by section 14 of the Finance Act 1988 (c. 39); regulation 4(1) was amended by S.I. 1987/1916."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 4(3) was amended by S.I. 1987/1916."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "A new regulation 4(6) was substituted by S.I. 1987/1916."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2108/regulation/4",
    "retrieved_at": "2026-10-29T15:53:44.103043+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."
}