{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-5.json",
  "legislation": "uksi/1992/3102",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "After regulation 9 there shall be inserted the following regulation—\n“Distance sales from the United Kingdom\n9A (1) Where a person has exercised an option in the United Kingdom corresponding to an option as is mentioned in paragraph 1(2) of Schedule 1A to the Act, he shall notify the Commissioners in writing of the exercise of that option not less than thirty days before the date on which the first supply to which the option relates is made.\n(2) The notification referred to in paragraph (1) above shall contain the name of the member State corresponding to the option as is mentioned in paragraph 1(2) of Schedule 1A to the Act.\n(3) Any person who has notified the Commissioners in accordance with paragraph (1) above shall within thirty days of the date of the first supply as is mentioned in that paragraph furnish to the Commissioners documentary evidence that he has notified the member State corresponding to the option as is mentioned in paragraph 1(2) of Schedule 1A to the Act of the exercise of that option.\n(4) Where a person has exercised the option in the United Kingdom as is mentioned in paragraph (1) above, has notified the Commissioners in accordance with that paragraph and that notification is subsequently withdrawn or cancelled, then, for the purposes of this regulation, the withdrawal or cancellation shall have no effect in the United Kingdom before the 1st January which is, or next follows, the second anniversary of the date of the making of the first supply to which the option relates.\n(5) Any person whose notification as is mentioned in paragraph (4) above is withdrawn or cancelled shall notify the Commissioners in writing of the withdrawal or cancellation not less than thirty days before the date of the first supply which he intends to make after the withdrawal or cancellation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/5",
    "retrieved_at": "2026-10-29T14:09:49.873483+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."
}