[F14B.—(1) A specified communication is—U.K.
(a)an application under section 43B(1), (2)(d) or (3) of the Act (Groups: applications);
(b)a notification under regulation 5(1), (2) or (3) (registration and notification);
(c)an application under regulation 6(1)(d) (transfer of a going concern);
(d)a notification under regulation 10(1) or (4) (VAT representatives);
(e)an application under regulation 52(1) (annual accounting scheme: eligibility);
(f)a notification under regulation 54(2) (annual accounting scheme: termination);
(g)a notification under regulation 55(1)(d) (annual accounting scheme: termination);
(h)a notification under regulation 55B(1)(a) (flat-rate scheme for small businesses: notification of desire to join the scheme); F2...
(i)a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme); [F3and
(j)a notification under paragraph (3) of regulation 148A (notification of the arrival in the United Kingdom of motorised land vehicles and payment of VAT).]]
Textual Amendments
F1Regs. 4A, 4B inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 5
F2Word in reg. 4B(1)(h) omitted (15.4.2013) by virtue of The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(a)
F3Reg. 4B(1)(j) and word inserted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 4(b)