{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-9",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1987/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Revocations",
  "text": "In regulation 58 —\n(a) for paragraph (3), there shall be substituted the following:\n“(3) Save as the Commissioners may otherwise allow, where for the purposes of this Part of these Regulations the Commissioners have made a requirement of any person pursuant to regulation 63 —\n(a) then the period in respect of which taxable supplies were being made by the person who died or became incapacitated shall end on the day previous to the date when death or incapacity took place; and\n(b) a return made on his behalf shall be furnished in respect of that period no later than the last day of the month next following the end of that period; and\n(c) the next period shall start on the day following the aforesaid period and it shall end, and all subsequent periods shall begin and end, on the dates previously determined under regulation 58(1).”.\n(b) in paragraph 4(c), after the reference to “paragraph 11(1)(b)” insert “paragraph 11A”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1916/regulation/9",
    "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."
}