# The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988, Regulation 4


In regulation 4—
(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”;
(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”;
(c) for paragraph (4), there shall be substituted—
“(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:
(a) the date on which he ceased to make or have the intention of making taxable supplies; or
(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.”;
(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
(e) in paragraph (6) there shall be deleted the words “, or a request under paragraph 9 of Schedule 1 to the Act”.

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Source: https://www.legislation.gov.uk/uksi/1988/2108/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.