# The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987, Regulation 4: Revocations


In regulation 4 —
(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”.
(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”.
(c) for paragraph (4), there shall be substituted the following:
“(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.”.
(d) for paragraph (6), there shall be substituted the following:
“(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.”.

---
Source: https://www.legislation.gov.uk/uksi/1987/1916/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.