[F1 PART 4A U.K. REVERSE CHARGE SALES STATEMENTS]

Textual Amendments

F1 Pt. 4A inserted (1.6.2007) by The Value Added Tax (Amendment) (No.3) Regulations 2007 (S.I. 2007/1418), regs. 1, 3

[F2 Notification of cessation and recommencement of relevant supplies U.K.

23D.   Where a person—

(a) ceases making relevant supplies without intending subsequently to make such supplies, or

(b) has fallen within paragraph (a) above but nonetheless starts to make relevant supplies again,

he shall, within 30 days of so ceasing or, as the case may be, of so recommencing, notify the Commissioners of that fact in such form and manner as may be determined in a notice published by them (or otherwise).]

Textual Amendments

F2 Reg. 23D inserted (1.7.2007) by The Value Added Tax (Amendment) (No.4) Regulations 2007 (S.I. 2007/1599), regs. 1, 3