Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. Supply of electronic services in member States: special accounting scheme

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

Part 1 U.K. Registration

Obligation to notify changes U.K.

7 (1) A person who has made a registration request must notify the Commissioners if subsequently— U.K.

(a) there is a change in any of the particulars contained in his request in accordance with paragraph 4(3) above,

(b) he ceases to make, or to have the intention of making, qualifying supplies, or

(c) he ceases to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above.

(2) A notification under this paragraph must be given within the period of 30 days beginning with the date of the change of particulars or of the cessation.

(3) A notification under this paragraph must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.]