{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/regulation-4",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Saving and transitional provision",
  "text": "(1) In this regulation “relevant supply” and “statement” have the meanings given in regulation 23A of the VAT Regulations.\n(2) Regulation 3 is of no effect in relation to a relevant supply made before 1st July 2022, but where a person is required to submit a statement to the Commissioners in accordance with regulation 23C of the VAT Regulations—\n(a) and the date by which that person is required to submit that statement but for this sub-paragraph falls on or after 17th October 2022, that person is required to submit the statement before 17th October 2022;\n(b) the particulars required to be contained in that statement in accordance with regulation 23C(1)(b) and (c) are limited to particulars concerning relevant supplies made before 1st July 2022.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/548/regulation/4",
    "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."
}