- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
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.
The Regulations revoke Part 4A (reverse charge sales statements) (regulations 23A to 23D) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the VAT Regulations”) with effect from 1st July 2022.
Reverse charge sales statements are used to notify the Commissioners for HMRC of supplies of goods to which section 55A(6) VATA applies (customers to account for tax on supplies of goods or services of a kind used in missing trader fraud).
Regulation 4 makes saving and transitional provision in relation to the revocation. A person who makes a relevant supply before 1st July 2022 and who is under an obligation under regulation 23C of the VAT Regulations to submit a statement by a date falling on or after 17th October 2022, is required to submit the statement before 17th October 2022. Particulars required to be contained in the statement are limited to particulars concerning relevant supplies made before 1st July 2022.
“Relevant supply” and “statement” are defined by reference to the definitions in regulation 23A of the VAT Regulations.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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