{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22B",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-22B.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/22B",
  "kind": "regulation",
  "number": "22B",
  "heading": null,
  "text": "(1) Where statements are to be submitted under regulation 22 and 22ZZA in respect of periods ending on the same day, the statements may be submitted on a single form.\n(2) A taxable person may submit a statement under regulation 22 or 22ZZA on paper or on-line using an electronic portal provided by the Commissioners for that purpose.\n(3) A taxable person who is required to submit a statement under regulation 22 or 22ZZA must do so—\n(a) where the statement is submitted on-line, not later than 21 days from the end of the period to which the statement relates,\n(b) in every other case, not later than 14 days from the end of the period to which the statement relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 22A-22C inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 6 (with reg. 18)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 22B(1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(5)(c)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 22B(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(a) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 22B(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 22B(3) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 42(b) (with regs. 44, 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/22B",
    "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."
}