The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987

Revocations

4.  In regulation 4 —

(a) in paragraph (1), for the reference to “paragraph 3 or 4 of Schedule 1” there shall be substituted a reference to “paragraph 3(1) or 4(1) of Schedule 1” and for the reference to “paragraph 5 or 11(1)(b) of the said Schedule” there shall be substituted a reference to “paragraph 5, 11(1)(b) or 11A(1) of the said Schedule”.

(b) in paragraph (3), in the reference to “paragraph 7, 8, 9 or 10 of Schedule 1” there shall be deleted the reference to “paragraph 8” and for the reference to “21 days” there shall be substituted a reference to “30 days”.

(c) for paragraph (4), there shall be substituted the following:

“(4) Every notification by a registered person under paragraph 7 of Schedule 1 to the Act shall be made in writing to the Commissioners stating the date upon which he ceased to make taxable supplies.”.

(d) for paragraph (6), there shall be substituted the following:

“(6) An application under paragraph (5) of this regulation shall constitute notification under paragraph 7 of Schedule 1 to the Act, or a request under paragraph 9 of Schedule 1 to the Act.”.

(1)

Paragraph 11A of Schedule 1 to the Value Added Tax Act 1983 (c. 55) was inserted by section 13(4) of the Finance Act 1987 (c. 16).