The Value Added Tax (Amendment) (No. 2) Regulations 2012

Registration and notification

6.  In regulation 5 (registration and notification)—

(a) in paragraph (1)—

(i) after the first use of “Schedule 1,” insert “paragraph 5(1), 6(1) or (13)(3) of Schedule 1A(1),” ,

(ii) for “in forms numbered 1, 6, 7 and 7A respectively in Schedule 1 to these Regulations and shall be made in those forms” substitute “in the relevant form specified in a notice published by the Commissioners and shall be made in that form”, and

(iii) for “the form numbered 2 in that Schedule” substitute “the relevant form specified in a notice published by the Commissioners”;

(b) in paragraph (2)—

(i) after “Schedule 1,” insert “paragraph 7, 8 or 9(1) of Schedule 1A,”, and

(ii) omit “in writing”;

(c) in paragraph (3) omit “shall be made in writing to the Commissioners and”; and

(d) omit paragraphs (4) to (14).

(1)

Schedule 1A was inserted by section 203 of, and Schedule 28 to, the Finance Act 2012 (c. 14) with effect from 1 December 2012.