{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022.json",
  "id": "uksi/2022/548",
  "title": "The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022",
  "short_title": "Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) 2022",
  "long_title": "These Regulations are made in exercise of the powers in paragraphs 2(1), (3A), (3B) and (11A) of Schedule 11 to the Value Added Tax Act 1994 (c. 23) (“VATA”) and come into force on 1st July 2022.",
  "citation": "S.I. 2022/548",
  "type": "uksi",
  "year": "2022",
  "number": "548",
  "version": "current",
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Revocation of Part 4A of the VAT Regulations",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/note",
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      "date": "2022-05-18",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/58",
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    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/548",
    "retrieved_at": "2026-10-28T22:00:03.771635+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."
}