PART IPRELIMINARY

F1Electronic communication4B

1

A specified communication is—

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); and

i

a notification under regulation 55Q(1)(e) (flat-rate scheme for small businesses: notification of decision to withdraw from the scheme).