{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-4.json",
  "legislation": "uksi/1987/1916",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Revocations",
  "text": "In regulation 4 —\n(a) in paragraph (1), for the reference to “paragraph 3 or 4 of Schedule 1” there shall be substituted a reference to “paragraph 3(1) or 4(1) of Schedule 1” and for the reference to “paragraph 5 or 11(1)(b) of the said Schedule” there shall be substituted a reference to “paragraph 5, 11(1)(b) or 11A of the said Schedule”.\n(b) in paragraph (3), in the reference to “paragraph 7, 8, 9 or 10 of Schedule 1” there shall be deleted the reference to “paragraph 8” and for the reference to “21 days” there shall be substituted a reference to “30 days”.\n(c) for paragraph (4), there shall be substituted the following:\n“(4) Every notification by a registered person under paragraph 7 of Schedule 1 to the Act shall be made in writing to the Commissioners stating the date upon which he ceased to make taxable supplies.”.\n(d) for paragraph (6), there shall be substituted the following:\n“(6) An application under paragraph (5) of this regulation shall constitute notification under paragraph 7 of Schedule 1 to the Act, or a request under paragraph 9 of Schedule 1 to the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 11A of Schedule 1 to the Value Added Tax Act 1983 (c. 55) was inserted by section 13(4) of the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1916/regulation/4",
    "retrieved_at": "2026-10-29T16:18:22.602895+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."
}