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The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022

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4.—(1) In this regulation “relevant supply” and “statement” have the meanings given in regulation 23A of the VAT Regulations.

(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—

(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;

(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.

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