[F122B.—(1) Where statements are to be submitted under regulation 22 and 22A in respect of periods ending on the same day, the statements may be submitted on a single form.U.K.
(2) A taxable person may submit a statement under regulation 22 or 22A on paper or on-line using an electronic portal provided by the Commissioners for that purpose.
(3) A taxable person who is required to submit a statement under regulation 22 or 22A must do so—
(a)where the statement is submitted on-line, not later than 21 days from the end of the period to which the statement relates,
(b)in every other case, not later than 14 days from the end of the period to which the statement relates.]
Textual Amendments
F1Regs. 22A-22C inserted (1.1.2010) by The Value Added Tax (Amendment) (No. 5) Regulations 2009 (S.I. 2009/3241), regs. 1, 6 (with reg. 18)