Statutory Instruments
2007 No. 1599
VALUE ADDED TAX
The Value Added Tax (Amendment) (No.4) Regulations 2007
Made
4th June 2007
Laid before the House of Commons
5th June 2007
Coming into force
1st July 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by section 58 of, and paragraph 2(3B) of Schedule 11 to, the Value Added Tax Act 1994( 1 ):
1. These Regulations may be cited as the Value Added Tax (Amendment) (No.4) Regulations 2007 and come into force on 1st July 2007.
2. The Value Added Tax Regulations 1995( 2 ) are amended as follows.
3. In Part 4A (Reverse Charge Sales Statements), after regulation 23C, insert –
“ Notification of cessation and recommencement of relevant supplies
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). ” .
Mike Hanson
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th June 2007
1994 c.23 ; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Paragraph 2(3B) of Schedule 11 was substituted by article 2 of the Value Added Tax (Administration, Collection and Enforcement) Order 2007 ( S.I. 2007/1421 ).