{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-208",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-208.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/208",
  "kind": "regulation",
  "number": "208",
  "heading": "Further certification",
  "text": "Where a person who has been certified and is no longer so certified makes a further application under regulation 204, that person shall not be certified for a period of 3 years from the date of the cancellation of his previous certificate except—\n(a) the Commissioners may certify from the date of his further application a person who has not been registered under Schedule 1 , 1A or Part 8 of Schedule 9ZA to the Act at any time since the cancellation of his previous certificate; and\n(b) where the circumstances as are mentioned in paragraph 8(1)(c) of Schedule 4 to the Act apply, the Commissioners may certify the person mentioned in that paragraph on a date after the expiry of one year from the date of the cancellation of his previous certificate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 208(a) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 26"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 208(a) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 53"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 208 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/208",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}