{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/regulation-3.json",
  "legislation": "uksi/2022/548",
  "legislation_title": "The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Revocation of Part 4A of the VAT Regulations",
  "text": "Part 4A (regulations 23A to 23D) of the VAT Regulations is revoked.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; regulations 23A to 23C were inserted by S.I. 2007/1418 and regulation 23D was inserted by S.I. 2007/1599; regulation 23A was amended by S.I. 2014/1497 and S.I. 2019/59."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/548/regulation/3",
    "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."
}