The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988

4.  In regulation 4—

(a) in paragraph (1) there shall be deleted the words “or who requests to be registered under paragraph 5, 11(1)(b) or 11A of the said Schedule”(1);

(b) in paragraph (3) for the reference to “paragraph 7, 9 or 10 of Schedule 1” there shall be substituted a reference to “paragraph 7, 7A, 8A, 9 or 10 of Schedule 1”(2);

(c) for paragraph (4), there shall be substituted—

“(4) Every notification by a registered person under paragraph 7 or 7A of Schedule 1 to the Act shall be made in writing to the Commissioners and shall state:

(a) the date on which he ceased to make or have the intention of making taxable supplies; or

(b) where paragraph 7A(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies.”;

(d) in paragraph (5)(c) there shall be deleted the words “or treat him as liable to be registered under paragraph 11(1)(b) of that Schedule”; and

(e) in paragraph (6) there shall be deleted the words “, or a request under paragraph 9 of Schedule 1 to the Act”(3).

(1)

New paragraphs 5, 5A, 7, 7A, 8A, 9, 10, 11 and 12 of Schedule 1 to the Value Added Tax Act 1983 were inserted by section 14 of the Finance Act 1988 (c. 39); regulation 4(1) was amended by S.I. 1987/1916.

(2)

Regulation 4(3) was amended by S.I. 1987/1916.

(3)

A new regulation 4(6) was substituted by S.I. 1987/1916.