
1 
These Regulations may be cited as the Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022 and come into force on 1st July 2022.
2 
In these Regulations “the VAT Regulations” means the Value Added Tax Regulations 1995.
3 
Part 4A (regulations 23A to 23D) of the VAT Regulations is revoked.
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.
Jim Harra
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs
17th May 2022